Amendment of section 189 removed the Explanation below sub section (3), later repealed by a subsequent amendment. Amendment of section 189 removed the Explanation below sub section (3) of the Income tax Act; Section 71 implemented that omission and was later itself omitted by a subsequent amending Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment of section 189 removed the Explanation below sub section (3), later repealed by a subsequent amendment.
Amendment of section 189 removed the Explanation below sub section (3) of the Income tax Act; Section 71 implemented that omission and was later itself omitted by a subsequent amending Act.
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