Amendment to section 273A narrows application by omitting specified clauses and substituting scope wording in subsections. Amendment narrows the scope of the penalty-related provision by deleting specified clause provisions and altering the textual reference to limit application to the single remaining clause; it also omits a lettered clause in a following sub-section and inserts a saving phrase preserving earlier text as it stood immediately before the amendment.
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.
Amendment to section 273A narrows application by omitting specified clauses and substituting scope wording in subsections.
Amendment narrows the scope of the penalty-related provision by deleting specified clause provisions and altering the textual reference to limit application to the single remaining clause; it also omits a lettered clause in a following sub-section and inserts a saving phrase preserving earlier text as it stood immediately before the amendment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
