Omission of statutory deduction under income tax takes effect, removing a specific deduction provision from the statute. The Finance Act, 1972 omits a specific deduction provision of the Income-tax Act by removing Section 80Q, effecting a direct legislative repeal that eliminates the statutory basis for claims previously available under that provision and thereby altering the framework of allowable deductions.
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.
Omission of statutory deduction under income tax takes effect, removing a specific deduction provision from the statute.
The Finance Act, 1972 omits a specific deduction provision of the Income-tax Act by removing Section 80Q, effecting a direct legislative repeal that eliminates the statutory basis for claims previously available under that provision and thereby altering the framework of allowable deductions.
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