Repeal of Super Profits Tax removes the Act and withdraws that tax from the statutory framework. The repeal of the Super Profits Tax Act, 1963 removes that statutory tax from the statute book by express revocation under the Finance Act, leaving any consequential administrative or transitional matters to be governed by the remaining statutory scheme or implementing rules.
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.
Repeal of Super Profits Tax removes the Act and withdraws that tax from the statutory framework.
The repeal of the Super Profits Tax Act, 1963 removes that statutory tax from the statute book by express revocation under the Finance Act, leaving any consequential administrative or transitional matters to be governed by the remaining statutory scheme or implementing rules.
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