Omission of section 141A: the 1987 amendment removes that provision from the Income-tax Act by statutory omission. Section 46 of the Direct Tax Laws (Amendment) Act, 1987 effects a legislative omission by removing section 141A from the Income-tax Act, 1961, directly excising that provision from the statutory text without substitute wording shown in the excerpt.
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 141A: the 1987 amendment removes that provision from the Income-tax Act by statutory omission.
Section 46 of the Direct Tax Laws (Amendment) Act, 1987 effects a legislative omission by removing section 141A from the Income-tax Act, 1961, directly excising that provision from the statutory text without substitute wording shown in the excerpt.
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