income under sub-section (1) of section 139 , the
assessee would be entitled to deduction under Sec ... amendment made to Sec.36(1)(va) and the Explanation to
Sec.36(1)(va) was not deleted and was still on the statute
book
shop under Section 447(1) of the Act, I feel, licence is required under Section 447(1) of the Act even after deletion ... section 6 of Section 447 provided for previous permission from the Municipality for starting abkari shop within the Municipality prior to its deletion. Therefore
conn. Cases -9-
envisaged under sub section 4 of Section 206C . Even though Section
44AC was deleted with effect from 1.4.1992, Section 206C remains ... made
clear by the Apex Court, Section 44AC is only an adjunct and
explanatory to Section 206C . Section 44AC does not levy any charge
sections. Section 1 deals with short title and commencement. Section 2 of the Amendment Act amends Section 74-B of the parent Act, by deleting ... statute. Section 5 deleted certain words from Section 87 and Section 6 deleted Section 90 from the Statute. It may be stated that Section
rest of the changes made in the Act are purely consequential. Section 11 deleted the provision in Section 22 of the 1124 Proclamation making ... Sections 4 and 5 of Act 16 of 1961 or the substitution of Section 3 thereof by a new section. The substitution of Section
another (AIR 2003 SC 4394) with
regard to issue regarding deletion of Section 166(3) of the Act
prescribing limitations of filing claim petitions under ... been deleted
retrospectively. But at the same time, there is
nothing in the amending Act to show that benefit of
deletion of sub-section
manner prescribed.
Then comes Section 45-B , which is the Section which is required to be construed by us.
This section was originally not there ... Section 6 of this
Amending Act renumbered the existing Section 45-A as Section 45-B and introduced a new
Section
Officer under Section 23 .
44. Section 25 which is also newly incorporated provides for the applications filed under Section 22 or Section ... Sections 24 and 25 , the original Sub-sections (4) and (5) of Section 23 became unnecessary and as such those two Sub-sections were deleted
Chapter for the imposition of penalty."
36. Sub-section (2) of Section 274 was deleted by the Taxation Laws (Amendment) Act, 1975 , with effect ... with effect from April 1, 1976, Sub-section (2) of Section 274 was deleted. The scope and effect of the amendment were explained
into force on April 1, 1976, has by Section 65 omitted Sub-section (2) of Section 274 of the Act.
3. As already noticed, jurisdiction ... section (2) of Section 274 by Section 65 of the Taxation Laws (Amendment) Act, 1975. The effect of the amendment under Section
