Omission of section 80JJA removes the specified Income-tax deduction under the Finance Act amendment, altering eligibility. Omission of section 80JJA deletes the specified Income-tax Act provision; the Finance Act, 1983 effects this statutory amendment and states the commencement date from which the section is removed, thereby terminating the legal basis for deductions or relief that had depended on that provision.
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 section 80JJA removes the specified Income-tax deduction under the Finance Act amendment, altering eligibility.
Omission of section 80JJA deletes the specified Income-tax Act provision; the Finance Act, 1983 effects this statutory amendment and states the commencement date from which the section is removed, thereby terminating the legal basis for deductions or relief that had depended on that provision.
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