Omission of Explanation in section 273A alters the interpretive scope of the Income tax Act provision concerned. Omission of Explanation 2 below sub section (1) of section 273A removes the explanatory provision qualifying the operation of that statutory provision, ... Summary
Omission of Explanation in section 273A alters the interpretive scope of the Income tax Act provision concerned.
Omission of Explanation 2 below sub section (1) of section 273A removes the explanatory provision qualifying the operation of that statutory provision, effecting a direct textual change by excising the explanatory clause.
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