Amendment to section 45 removes specified subsections, altering statutory composition under the Income-tax Act framework. The amendment omits sub-Sections (2), (3) and (4) of section 45 of the Income-tax Act, effecting a direct deletion of those subordinate provisions from the statute and changing the composition of section 45 without adding replacement text or procedural or transitional provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to section 45 removes specified subsections, altering statutory composition under the Income-tax Act framework.
The amendment omits sub-Sections (2), (3) and (4) of section 45 of the Income-tax Act, effecting a direct deletion of those subordinate provisions from the statute and changing the composition of section 45 without adding replacement text or procedural or transitional provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.