Surtax amendment inserts a temporal limitation narrowing the statute's application and altering its temporal scope. Amendment inserts a temporal limitation into the Companies (Profits) Surtax Act, 1964 by adding a phrase after the existing commencement reference in section 4, restricting application to periods before a specified later date and thereby narrowing the temporal scope of the surtax provision; the amendment takes effect from the stated effective commencement of that limitation.
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.
Surtax amendment inserts a temporal limitation narrowing the statute's application and altering its temporal scope.
Amendment inserts a temporal limitation into the Companies (Profits) Surtax Act, 1964 by adding a phrase after the existing commencement reference in section 4, restricting application to periods before a specified later date and thereby narrowing the temporal scope of the surtax provision; the amendment takes effect from the stated effective commencement of that limitation.
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