Delhi HC: Income Tax Evasion Complaint Not Premature Despite Pending Reassessment  ||  Patna HC:Before Harshest Punishment, Authority Must Consider Officer’s Reply  ||  SC: All Stray Dogs in Delhi To Be Shifted To Shelters; No Release Back To Streets  ||  Delhi HC: State Must Avoid Delays Like Prosecutor Appointment  ||  SC Refuses to Delete Remarks Against Senthil Balaji  ||  SC: Cannot Restrict Convicted Persons From Forming Political Parties Solely Due To Disqualification  ||  Karnataka HC: Cannot Compel Govt to Follow National Education Policy  ||  SC Upholds Medha Patkar’s Conviction in VK Saxena Defamation Case  ||  SC Upholds Madras HC Order to Remove Political Flagpoles From Public Land  ||  SC Upholds Conviction of Punjab Jail Official For Undertrial Escape Plot    

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 2025 - All Rights Reserved