SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act  ||  Supreme Court: Stray Dog Attacks on Beaches Adversely Impact Tourism  ||  Chhattisgarh HC: Court Employees Cannot Enroll as Regular LLB Students in Breach of Service Rules  ||  Kerala HC: Telling Someone to "Go Away And Die" in Anger Does Not Amount to Abetment of Suicide  ||  Kerala HC: High Courts Work On Holidays; Denying Compensatory Leave To Officers Violates Art. 229  ||  Del HC: Probationers are ‘Workmen’ under ID Act; S.17B Wages not Recoverable if Termination Upheld  ||  Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred    

Constitutional Validity of S. 71(3A) of IT Act Upheld by Delhi High Court - (03 Jun 2024)

DIRECT TAXATION

Delhi High Court has upheld the constitutional validity of Section 71(3A) of the Income Tax Act, 1961 which was added by Section 31 of the Finance Act, 2017 and observed that the impugned legislation does not fall foul of the test of manifest arbitrariness.

Tags : DELHI HIGH COURT   CONSTITUTIONAL VALIDITY   INCOME TAX ACT   1961  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved