Section 3(1) of TOLA overrides section 149 of the Income Tax Act

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Union of India & Ors. v. Rajeev Bansal
  2024 INSC 7543 October 2024Disposed of

  Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply…