When I was going through a judgment deliverd by Supreme court of India on 16/01/1962 ( availabble at various supreme court of India websites) , I found below mentioned entries under the subtitle "ACT".
Income Tax-Development Rebate-Disallowance on office appliances and transport vehicles If discriminatory-Income-tax Act, 1922 (11 of 1922) as amended by the Taxation Laws (Amendment) Act (28 of 1960, s. 10(2) (vi-b) second proviso.
My Question is :---
1:-- What is the significance of the ACT mentioned in the judgment
2:-- ACT is not mentioned in all the judgments, what it indicates ?
3:-- Can I say that if two judgments are referring to the same ACTs then , both cases are more or less similar ?
4:-- Could you please explain the mentioned ACT in simple text ?
Please help me by answering the questions.
Thanks in advance.