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Income Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Constitutionality of Explanation to Section 10AA (1) - Exemption ...

Income Tax

October 7, 2023

Constitutionality of Explanation to Section 10AA (1) - Exemption to SEZ unit - As principle of legitimate expectation is not applicable to the case of the petitioner and Explanation after Sub-section (1) of Section 10AA of the Income Tax Act, 1961, inserted by amendment with prospective from 1st April, 2018, applicable in respect of the assessment year 2018-19 and subsequent years is constitutional and is a valid piece of legislation and is not arbitrary, discriminatory and is not violative of Articles 14, 19 & 265 of the Constitution of India. - HC

 

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