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2008 (8) TMI 27 - HC - Income Tax
Constitutional Validity of Section 50C - Provisions have been inserted with the object of plucking the leakage of income from the capital asset - marginal note of the Section and title of the Chapter cannot take away the effect of the provisions of the Act and they cannot render those provisions legislatively incompetent if they are otherwise within the legislative incompetence. - Constitutional validity upheld