Omission of section 270 removes that provision from the Income-tax Act under the Direct Tax amendment. Section 105 of the Direct Tax amendment records the operative change: section 270 of the Income-tax Act shall be omitted, effecting the statutory removal of that provision from the Act.
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 section 270 removes that provision from the Income-tax Act under the Direct Tax amendment.
Section 105 of the Direct Tax amendment records the operative change: section 270 of the Income-tax Act shall be omitted, effecting the statutory removal of that provision from the Act.
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