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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 14

AMENDMENT OF SECTION 30 In section 30 of the Income tax Act,-after clause

~1 min read
https://sooperkanoon.com/act/250376

Bare act section · Research

About this section

Finance Act, 2003 Section 14 is part of Finance Act, 2003 - AMENDMENT OF SECTION 30 In section 30 of the Income tax Act,-after clause. Read the section text below and explore Indian court judgments that cite it.

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Section Text

c), the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely :- "Explanation.-For the removal of doubts, it is hereby declared that the amount paid on account of the cost of repairs referred to in sub-clause (i), and the amount paid on account of current repairs referred to in sub-clause (ii), of clause (a), shall not include any expenditure in the nature of capital expenditure."

Frequently asked questions

What does Finance Act, 2003 Section 14 provide?

Section Section 14 of the Finance Act, 2003 (AMENDMENT OF SECTION 30 In section 30 of the Income tax Act,-after clause) is reproduced on this page as part of the Finance Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2003 Section 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 14. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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