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Income Tax - Highlights / Catch Notes

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Constitutional validity of Section 234E - Court recalled its ...

Income Tax

May 9, 2019

Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity

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