Amendment to Section 131 removes subsection (2), confirming its omission and noting prior substitution was repealed. Amendment repeals a provision of the Income tax Act by expressly providing for the omission of sub section (2) of section 131, removing that sub section from the operative statutory framework; a note records that an earlier substitution in section 131 was omitted by a subsequent Finance Act and is no longer operative.
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.
Amendment to Section 131 removes subsection (2), confirming its omission and noting prior substitution was repealed.
Amendment repeals a provision of the Income tax Act by expressly providing for the omission of sub section (2) of section 131, removing that sub section from the operative statutory framework; a note records that an earlier substitution in section 131 was omitted by a subsequent Finance Act and is no longer operative.
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