Omission of section 88B removes a specified income-tax provision from the statute, altering applicable tax law. The Finance Act, 2005 effects a statutory deletion of section 88B of the Income-tax Act by express legislative language specifying that section 88B shall be omitted, thereby removing that provision from the statute book and altering the set of enforceable income-tax provisions.
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 88B removes a specified income-tax provision from the statute, altering applicable tax law.
The Finance Act, 2005 effects a statutory deletion of section 88B of the Income-tax Act by express legislative language specifying that section 88B shall be omitted, thereby removing that provision from the statute book and altering the set of enforceable income-tax provisions.
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