Substitution of authorities replaces specified references in the Expenditure tax Act with alternate tax authorities, subject to a narrow exception. The provision substitutes specified authority references in the Expenditure tax Act, 1987 by replacing authorities listed in column (1) of the Table with the corresponding entries in column (2) and permits consequential grammatical changes to implement those substitutions; however, the substitution does not apply to the reference to 'Commissioner' occurring in sections 21 and 23.
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.
Substitution of authorities replaces specified references in the Expenditure tax Act with alternate tax authorities, subject to a narrow exception.
The provision substitutes specified authority references in the Expenditure tax Act, 1987 by replacing authorities listed in column (1) of the Table with the corresponding entries in column (2) and permits consequential grammatical changes to implement those substitutions; however, the substitution does not apply to the reference to "Commissioner" occurring in sections 21 and 23.
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