https://www.taxtmi.com/caselaws?id=276662 Section 60A of the Indian Income-tax Act was construed as a limited power to remove hardship or anomaly arising from the Act's extension to Part B States and merged territories, and only in a manner favourable to the assessee. An amendment that operated to the assessee's disadvantage was held to exceed that power, so the attempted explanation to paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950 was invalid. The argument that the amendment could instead be supported under section 12 of the Finance Act was also rejected because that was a distinct power and the Government could not recast an order made under section 60A as one under section 12. The amendment was therefore void in law. en-us Tue, 12 Apr 1955 00:00:00 +0530 Thu, 15 Nov 2018 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276662 Section 60A of the Indian Income-tax Act was construed as a limited power to remove hardship or anomaly arising from the Act's extension to Part B States and merged territories, and only in a manner favourable to the assessee. An amendment that operated to the assessee's disadvantage was held to exceed that power, so the attempted explanation to paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950 was invalid. The argument that the amendment could instead be supported under section 12 of the Finance Act was also rejected because that was a distinct power and the Government could not recast an order made under section 60A as one under section 12. The amendment was therefore void in law. Case-Laws Income Tax Tue, 12 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276662