overriding effect of statute Archives

Section 3(1), TOLA overrides Section 149 of Income Tax Act only to the extent of relaxing time limit for issuance of a reassessment notice: SC

The Court stated that TOLA will continue to apply to the Income Tax Act after 1-4-2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20-3-2020 and 31-3-2021.

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

S. 124 of the Railways Act has an overriding effect vis-a-vis compensation payable as provided under the Railway Accident and Untoward Incidents Rules: NCDRC

“SCDRC was not justified in saying that a person is entitled to more compensation, depending upon the fact of the case than the compensation as provided under the Railway Accident and Untoward Incidents (Compensation) Rules, 1990”.