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TypeBare Act JurisdictionCentral Government

Finance Act 1978 Section 9

Amendment of Section 52

~1 min read
https://sooperkanoon.com/act/9165

Bare act section · Research

About this section

Finance Act 1978 Section 9 is part of Finance Act 1978 - Amendment of Section 52. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words "and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee", shall be omitted and shall be deemed always to have been omitted.

Frequently asked questions

What does Finance Act 1978 Section 9 provide?

Section Section 9 of the Finance Act 1978 (Amendment of Section 52) is reproduced on this page as part of the Finance Act 1978. 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 1978 Section 9?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1978 Section 9. 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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