Tax rate increases: amendments raise specified percentage rates across multiple clauses of section 2 of the Finance Act. Amendment of section 2 substitutes higher percentage figures in specified places of the Finance Act, 2000: replacing ten per cent. with twelve per cent., eleven per cent. with thirteen per cent., and fifteen per cent. with seventeen per cent. across sub sections (4), (6), (7), (8) (third proviso, clauses and sub clauses) and (9) proviso (clauses and sub clauses).
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.
Tax rate increases: amendments raise specified percentage rates across multiple clauses of section 2 of the Finance Act.
Amendment of section 2 substitutes higher percentage figures in specified places of the Finance Act, 2000: replacing ten per cent. with twelve per cent., eleven per cent. with thirteen per cent., and fifteen per cent. with seventeen per cent. across sub sections (4), (6), (7), (8) (third proviso, clauses and sub clauses) and (9) proviso (clauses and sub clauses).
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