Omission of section 80QQ: amendment removes the statutory provision from the Income-tax Act, changing applicable tax law framework. The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 80QQ of the Income-tax Act, 1961, thereby removing the statutory provision and extinguishing any entitlements, conditions or procedural references that had existed under that provision without setting out transitional or replacement measures.
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 section 80QQ: amendment removes the statutory provision from the Income-tax Act, changing applicable tax law framework.
The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 80QQ of the Income-tax Act, 1961, thereby removing the statutory provision and extinguishing any entitlements, conditions or procedural references that had existed under that provision without setting out transitional or replacement measures.
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