Omission of section 80D removes that deduction from the Income-tax Act following a Finance Act amendment. The Finance Act, 1984 removes section 80D of the Income-tax Act, deleting that deduction provision and altering the statutory scheme of allowable deductions by excising the referenced provision from the 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 section 80D removes that deduction from the Income-tax Act following a Finance Act amendment.
The Finance Act, 1984 removes section 80D of the Income-tax Act, deleting that deduction provision and altering the statutory scheme of allowable deductions by excising the referenced provision from the Act.
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