Omission of specified Income-tax Act provisions alters the statutory framework by repealing earlier provisions through amendment. The provision records the omission of sections 11, 12, 12A and 13 of the Income-tax Act, 1961, and notes that this omission was effected by Section 95 of the Direct Tax Laws (Amendment) Act, 1989 with the applicable commencement, superseding the earlier textual formulation that prescribed direct omission of those sections.
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 specified Income-tax Act provisions alters the statutory framework by repealing earlier provisions through amendment.
The provision records the omission of sections 11, 12, 12A and 13 of the Income-tax Act, 1961, and notes that this omission was effected by Section 95 of the Direct Tax Laws (Amendment) Act, 1989 with the applicable commencement, superseding the earlier textual formulation that prescribed direct omission of those sections.
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