Omission of statutory provision removes a tax law clause, altering the Income-tax Act's statutory framework. Finance Act, 1983 omits section 89A of the Income-tax Act, removing that statutory provision from the income-tax statute. The amendment effects a direct repeal of the named provision, excising it from the Act and thereby eliminating the specific legal mechanism formerly contained therein; subsequent tax treatment must be determined by reference to the remaining provisions of the Income-tax Act.
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 provision removes a tax law clause, altering the Income-tax Act's statutory framework.
Finance Act, 1983 omits section 89A of the Income-tax Act, removing that statutory provision from the income-tax statute. The amendment effects a direct repeal of the named provision, excising it from the Act and thereby eliminating the specific legal mechanism formerly contained therein; subsequent tax treatment must be determined by reference to the remaining provisions of the Income-tax Act.
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