Omission of statutory provision removes section 233 from the Income tax Act, altering the Act's enacted text and scope. The Taxation Laws (Amendment) Act, 1970 effects the omission of section 233 from the Income tax Act, formally deleting that statutory provision and thereby removing it from the enacted text of the Act; no additional qualifying or transitional measures are indicated in the quoted provision.
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 section 233 from the Income tax Act, altering the Act's enacted text and scope.
The Taxation Laws (Amendment) Act, 1970 effects the omission of section 233 from the Income tax Act, formally deleting that statutory provision and thereby removing it from the enacted text of the Act; no additional qualifying or transitional measures are indicated in the quoted provision.
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