Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (12) TMI 5 - HC - Income TaxIs Chapter XXA of the Income-tax Act, 1961, as inserted therein by the Taxation Laws (Amendment) Act, 1972, wholly or partly a law enacted "for the purpose of imposing or levying any tax or penalty" within the meaning of article 31(5)(b)(i) and/or is it a "law giving effect to the policy of the State towards securing the principles specified in clause (b) or clause (c) of article 39" within the meaning of the first part of article 31C of the Constitution - Whether provisions for acquisition of property in cases of certain transfers to counteract evasion of tax are valid - Whether they interfere article 14, 19 and 31 of Constitution of India
|