2015 (11) TMI 1685

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..... retrospectively. The Explanation added to Section 80-IB(9) breaches the rule of law and is arbitrary being violative of Article 14 of the Constitution of India is struck down. In the result, both the writ petitions succeed and are allowed. The Explanation to Section 80-IB(9) of the Act is held to be ultra vires to Article 14 of the Constitution of India Held that:- Issue notice on the special .....

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..... .L.P.(C)...CC No. 18360/2015 (With appln.(s) for c/delay in filing SLP and Office Report) - - - Dated:- 20-11-2015 - Dipak Misra And Prafulla C. Pant, JJ. For the Petitioner(s) : P. S. Patwalia (A.S.G.), Tushar Bakshi (Adv.), Anil Katiyar (Adv.) For the Respondent(s) : Gursharan H. Virk (Adv.), M. Rohatgi Mohta (Adv.), Shashibhushan P. Adgaonkar (Adv.), Arvind Datar (Sr. Adv.), Kunal V .....

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