Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1990 (7) TMI 3 - SC - Income Tax
Petition challenges the constitutional validity of clause (10C) inserted in section 10 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), by the Finance Act, 1987, with effect from April 1, 1987 - Section 10 deals with incomes not included in total income for the purpose of taxation - held that section 10(10C) is not discriminatory between public sector and private sector employees