Statutory deletion of section 231 under the 1987 amendment removes the provision from the Income-tax Act framework. The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 231 of the Income-tax Act, 1961 by providing that section 231 shall be omitted.
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.
Statutory deletion of section 231 under the 1987 amendment removes the provision from the Income-tax Act framework.
The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 231 of the Income-tax Act, 1961 by providing that section 231 shall be omitted.
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