Section 18B amendment preserves pre amendment provisions for earlier assessment years while omitting specified clauses. The amendment omits two clauses from sub section (1) of section 18B and inserts a savings provision preserving the pre amendment form of section 18B for the assessment year commencing on the first day of April, 1988 and for earlier assessment years, with references to other provisions to be construed as they stood for the relevant 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.
Section 18B amendment preserves pre amendment provisions for earlier assessment years while omitting specified clauses.
The amendment omits two clauses from sub section (1) of section 18B and inserts a savings provision preserving the pre amendment form of section 18B for the assessment year commencing on the first day of April, 1988 and for earlier assessment years, with references to other provisions to be construed as they stood for the relevant assessment year.
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