TMI Blog2014 (2) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... dia) Ltd., v. Union of India [2011 (9) TMI 46 - DELHI HIGH COURT] - The provisions, namely, Section 65(105)(zzzz) and Section 66 of the Finance Act, 1994 and as amended by the Finance Act, 2010, are intra vires the Constitution of India. - Decided against the assessee. - W. P (MD) No. 218 of 2008 and M. P(MD)No. 1 of 2012 - - - Dated:- 21-1-2014 - R. Sudhakar And V. M. Velumani,JJ. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994, as amended by Finance Act, 2007 as the same ultra vires Entry 18 and Entry 45 and 49 of List II of Schedule VII of the Constitution of India and/or Entry 92C read with Entry 97 of List I of Schedule VII of the Constitution of India and Articles 268A and 265 of Constitution of India. 4. The said issue was considered by the Full Bench of the Delhi High court in Home Solutions Retails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the retrospective amendment is declared as constitutionally valid." 5. In view of the decision of the Full Bench of the Delhi High court in Home Solutions Retails (India) Ltd., v. Union of India reported in 2011 (24) S.T.R. 129 (Del.), this writ petition deserves to be dismissed. Accordingly, this writ petition is dismissed. Consequently, the connected Miscellaneous Petition is dismissed. No c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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