https://www.taxtmi.com/caselaws?id=5071 Section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 permits directions only to remove an actual difficulty in giving effect to the extended income-tax law, so the existence of that difficulty is a condition precedent and must be shown objectively. The earlier 1949 Removal of Difficulties Order had already dealt with the practical issue by requiring depreciation actually allowed under merged State laws to be considered. The 1962 Amendment Order did not remove any remaining difficulty; it introduced a notional depreciation concept and thereby changed the settled meaning of the statute. On that reasoning, the 1962 Amendment Order was ultra vires section 6. en-us Fri, 20 Oct 1967 00:00:00 +0530 Wed, 19 Nov 2008 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5071 Section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 permits directions only to remove an actual difficulty in giving effect to the extended income-tax law, so the existence of that difficulty is a condition precedent and must be shown objectively. The earlier 1949 Removal of Difficulties Order had already dealt with the practical issue by requiring depreciation actually allowed under merged State laws to be considered. The 1962 Amendment Order did not remove any remaining difficulty; it introduced a notional depreciation concept and thereby changed the settled meaning of the statute. On that reasoning, the 1962 Amendment Order was ultra vires section 6. Case-Laws Income Tax Fri, 20 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5071