Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
The HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
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