Where any party against whom an interim order, whether by way of injunction or stay or in any other manner, is made
expedient for the purpose of obtaining full information or evidence; (d) interim injunction or the appointment of a receiver; (e) such other interim measure
land were held up on account of any stay or injunction by the order of any Court shall be excluded.] [Inserted
which any proceeding under this section is stayed by an order or injunction of any court shall be excluded
Labour Court, Tribunal or National Tribunal had been stayed by any injunction or order of a Civil Court shall be excluded: Provided also that
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
expedient for the purpose of obtaining full information or evidence; (d) interim injunction or the appointment of a receiver; (e) such other interim measure
accumulated or set apart, due to an order or injunction of any court, shall be excluded. Explanation.—Any amount credited or paid, out of income
period during which the assessment proceeding is stayed by an order or injunction of any court; or (iii) the period commencing from the date
which the proceeding under section 148A is stayed by an order or injunction of any court, shall be excluded: Provided also that where immediately after