Limitation on further relief for wealth-tax applicants: entitlement restricted to one further relief upon timely application. The amendment to section 18B(3) provides that persons with an order in their favour on or before 24 July 1991 are entitled to further relief only once for other assessment year(s) if they apply to the wealth-tax authority referred to in subsection (4) before 1 April 1992.
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.
Limitation on further relief for wealth-tax applicants: entitlement restricted to one further relief upon timely application.
The amendment to section 18B(3) provides that persons with an order in their favour on or before 24 July 1991 are entitled to further relief only once for other assessment year(s) if they apply to the wealth-tax authority referred to in subsection (4) before 1 April 1992.
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