Constitutional Validity of S. 71(3A) of IT Act Upheld by Delhi High Court - 03.06.2024

Delhi High Court has upheld the constitutional validity of Section 71(3A) of the Income Tax Act, 1961 which was added by Section 31 of the Finance Act, 2017 and observed that the impugned legislation does not fall foul of the test of manifest arbitrariness.

Tags : Delhi High Court Constitutional Validity Income Tax Act 1961

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