P&H HC: Section 147A Income Tax Act Unconstitutional; Legislature Can’t Override Court Findings - (14 Sep 2026)
DIRECT TAXATION
Punjab and Haryana High Court struck down Section 147A of the Income Tax Act as unconstitutional, holding that Parliament cannot retrospectively override binding court rulings without curing the statutory defect identified by those judgments.
Tags : UNCONSTITUTIONAL; LEGISLATURE; INCOME TAX ACT
Share : 
|