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

Court Reconsiders Decision on Constitutional Validity of Section 234E, Questions 'Fee' vs 'Penalty' Distinction in Income Tax.

May 9, 2019

Case Laws Income Tax HC

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

Court Reconsiders Decision on Constitutional Validity of Section 234E, Questions 'Fee' vs 'Penalty' Distinction in Income Tax.

May 9, 2019

Case Laws Income Tax HC

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