Amendment of section 158 narrowed assessment scope for registered firms, later omitted by a subsequent amendment. Amendment narrowed the operative wording of section 158 by substituting a temporal qualification so that the provision applied only to the assessment year commencing on the first day of April, 1988, and any earlier assessment years; this substituted wording was later omitted by a subsequent amending Act effective as notified.
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 of section 158 narrowed assessment scope for registered firms, later omitted by a subsequent amendment.
Amendment narrowed the operative wording of section 158 by substituting a temporal qualification so that the provision applied only to the assessment year commencing on the first day of April, 1988, and any earlier assessment years; this substituted wording was later omitted by a subsequent amending Act effective as notified.
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