Reference expansion in section 130(2): adds section 132 to referenced provisions, altering statutory applicability under the Income-tax Act. The amendment substitutes the existing reference in section 130(2) of the Income-tax Act to include an additional provision, thereby broadening the provisions referenced for purposes of that subsection; this substitution takes effect from the first day of October, 1984.
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.
Reference expansion in section 130(2): adds section 132 to referenced provisions, altering statutory applicability under the Income-tax Act.
The amendment substitutes the existing reference in section 130(2) of the Income-tax Act to include an additional provision, thereby broadening the provisions referenced for purposes of that subsection; this substitution takes effect from the first day of October, 1984.
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