Proviso reference clarified: substitution specifies the second proviso to govern the referenced tax provision language. Clarifies the cross reference within the income tax provision by substituting the indefinite reference to 'the proviso' with an explicit reference to the second proviso in sub section (4A), clause (b), thereby ensuring the provision points unambiguously to the second proviso.
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.
Proviso reference clarified: substitution specifies the second proviso to govern the referenced tax provision language.
Clarifies the cross reference within the income tax provision by substituting the indefinite reference to "the proviso" with an explicit reference to the second proviso in sub section (4A), clause (b), thereby ensuring the provision points unambiguously to the second proviso.
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