Textual amendment to section 115N narrows its scope by removing specified business-source wording effective thereafter. Amendment removes specified business-source wording from section 115N of the Income-tax Act, excising the clause that treated income from retail trade, running eating places, operating or hiring certain goods or passenger vehicles, and income from any vocation as part of the provision's scope, with that omission effective from 1 April 1995.
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.
Textual amendment to section 115N narrows its scope by removing specified business-source wording effective thereafter.
Amendment removes specified business-source wording from section 115N of the Income-tax Act, excising the clause that treated income from retail trade, running eating places, operating or hiring certain goods or passenger vehicles, and income from any vocation as part of the provision's scope, with that omission effective from 1 April 1995.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.