Omission of a statutory tax provision ends its legal application from the Act's prescribed effective date, altering tax framework. Omission of section 115 of the Income-tax Act is effected by the Finance Act, 1987, which expressly deletes the provision and makes it inapplicable from the Act's stated effective date.
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 a statutory tax provision ends its legal application from the Act's prescribed effective date, altering tax framework.
Omission of section 115 of the Income-tax Act is effected by the Finance Act, 1987, which expressly deletes the provision and makes it inapplicable from the Act's stated effective date.
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