Omission of clause (i) in Section 164A Explanation changes the scope of the Income tax Act provision. The amendment deletes clause (i) from the Explanation to Section 164A of the Income tax Act, thereby removing the specific qualifying language previously contained in that clause and leaving the remainder of the Explanation and section unaltered.
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 clause (i) in Section 164A Explanation changes the scope of the Income tax Act provision.
The amendment deletes clause (i) from the Explanation to Section 164A of the Income tax Act, thereby removing the specific qualifying language previously contained in that clause and leaving the remainder of the Explanation and section unaltered.
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