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THE CONSTITUTION OF INDIA promise to follow whether government is strictly following- in Budget 2016 tax provisions which are not as per Constitution must be omitted.

Budget - By: - CADEV KUMAR KOTHARI - Dated:- 12-2-2016 Last Replied Date:- 15-2-2016 - The Constitution day: In October, 2015 while laying the foundation stone of Dr. B. R. Ambedkar Memorial in Mumbai, Prime Minister Narendra Modi announced that this year onwards, November 26 would be observed as Constitution Day. The Constitution Day events will be a part of the year-long nationwide celebrations to mark the 125th birth anniversary of Ambedkar. Messages regularly beamed in channels of Door Dars .....

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ut they may not be valid. The Courts can consider validity / constitutionality only when a provision is challenged on this ground and not in case of appeals. Therefore, merely because some provision has not been challenged on ground of ultravirse and courts have considered the provision in appeals does not mean that the provision is constitutionally valid. A provision can be unconstitutional on many grounds. The governments must be careful in enacting provisions: Governments must take care while .....

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a is authorised to impose tax on income other than agricultural income. However, we find many provisions by which capital receipts which have no element of profit, gain or income have been deemed as income. This is not proper for the Government. Unfortunately, even during tenure of Shri Narendra Modi as Prime Minister and Shri Arun Jaitly as the Finance Minister some provisions have been enacted which may not be constitutionally valid. For example, in the definition of income various kind of cap .....

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… w.e.f. 01.04.1973 Capital receipt -these are received with directions for use. Are not income but deemed as income. S.2.24 (x) Employees contribution to PF, SAF ESI ….w.e.f 01.04.1988. There is no receipt of money- a deduction by way of accounting entry cannot be called that a sum has been received. Even if a sum is actually received, it is for onward payment to PF. A statutory liability , governed by other stringent laws, is not and cannot be income but has been deemed income. S .....

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if there is any doubt about constitutional validity, the same must be omitted or suitably amended. On the aspect of constitutional validity, there are many articles available on this website, the same can be considered while reviewing tax provisions requiring complete adherence to the Constitution of India. Here's a look at the difficult circumstances under which our Constitution was adopted: » 271 men and women who were part of the Constituent Assembly, drafted the Indian Constituion .....

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f several lawyer-members were sought: Nehru, Prasad, Ambedkar, and Alladi Krishnaswami Ayyar were part of the historic draft. » Based on expert inputs, the Assembly's Constitutional Adviser B.N. Rau prepared an initial draft constitution in February 1948. Rau's draft was further revised by Ambedkar's drafting committee and issued in November 1948. » The Assembly took almost a year to discuss it. More than 2,000 amendments were considered and several were accepted. The dra .....

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