Non-application of section 243: the section no longer applies to assessments commencing on or after April 1, 1989. The amendment provides that the provisions of section 243 shall not apply to any assessment for the assessment year commencing on the 1st day of April, 1989 or any subsequent assessment years, giving the exclusion prospective effect from that assessment year.
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.
Non-application of section 243: the section no longer applies to assessments commencing on or after April 1, 1989.
The amendment provides that the provisions of section 243 shall not apply to any assessment for the assessment year commencing on the 1st day of April, 1989 or any subsequent assessment years, giving the exclusion prospective effect from that assessment year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
