Omission of statutory provision removes a section of the Income-tax Act, altering the Act's statutory framework and application. Section 28 of the Taxation Laws (Amendment) Act, 1970 enacts the omission of section 141 from the Income-tax Act, 1961, expressly removing the identified provision from the statute and thereby extinguishing its operative legal effect within the Act's statutory framework.
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 statutory provision removes a section of the Income-tax Act, altering the Act's statutory framework and application.
Section 28 of the Taxation Laws (Amendment) Act, 1970 enacts the omission of section 141 from the Income-tax Act, 1961, expressly removing the identified provision from the statute and thereby extinguishing its operative legal effect within the Act's statutory framework.
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