Scope of Section 280ZA expanded to all companies by replacing 'public company' references with 'company'. Amendment to section 280ZA replaces references to 'public company' with 'company' in subsection (1), and substitutes 'company' and 'the company' for 'public company' and 'such company' respectively in subsection (3), thereby extending the provision's textual scope to companies generally.
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.
Scope of Section 280ZA expanded to all companies by replacing 'public company' references with 'company'.
Amendment to section 280ZA replaces references to "public company" with "company" in subsection (1), and substitutes "company" and "the company" for "public company" and "such company" respectively in subsection (3), thereby extending the provision's textual scope to companies generally.
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