Deeming provision in section 140A preserves pre-amendment treatment for earlier assessment years and construes references by year. A deeming transitional provision preserves the prior form of section 140A for specified earlier assessment years by providing that the section as it stood before the 1987 amendment applies to those assessment years, and that references to other provisions are to be construed as those provisions stood and were applicable 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.
Deeming provision in section 140A preserves pre-amendment treatment for earlier assessment years and construes references by year.
A deeming transitional provision preserves the prior form of section 140A for specified earlier assessment years by providing that the section as it stood before the 1987 amendment applies to those assessment years, and that references to other provisions are to be construed as those provisions stood and were applicable for the relevant assessment year.
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