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Del. HC Upholds Validity of Section 115BBE of Income Tax Act - (29 Dec 2023)

DIRECT TAXATION

Delhi High Court while observing that Statutory Acts and their provisions are not to be declared unconstitutional on the fanciful theory that power would be exercised in an unrealistic fashion, has upheld the constitutional validity of Section 115BBE of the Income Tax Act, 1961.

Tags : DELHI HIGH COURT   CONSTITUTIONAL VALIDITY   INCOME TAX ACT  

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