Omission of section 146: the amendment removes that provision from the Income tax Act, altering the statutory framework. Section 53 of the amending Act effects the omission of section 146 from the Income tax Act, removing that provision from the statute and thereby altering the statutory text and regulatory scaffold of the income tax legislation.
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 146: the amendment removes that provision from the Income tax Act, altering the statutory framework.
Section 53 of the amending Act effects the omission of section 146 from the Income tax Act, removing that provision from the statute and thereby altering the statutory text and regulatory scaffold of the income tax legislation.
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