https://www.taxtmi.com/news?id=1100 The piece analyzes whether the Finance Act taxes letting/renting of immovable property per se or only services provided "in relation to" such renting, focusing on a Delhi High Court challenge to a notification and circular that allegedly expanded the statutory scope. It reviews Supreme Court precedents construing "in relation to" broadly and upholding Parliament's competence to tax services, notes prior retrospective legislative validation of impaired levies, and concludes that retrospective amendments substantially limit successful constitutional challenges, leaving taxpayers to litigate with reduced prospects or comply with the levy. en-us Sun, 07 Mar 2010 15:46:17 +0530 Sun, 07 Mar 2010 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=1100 The piece analyzes whether the Finance Act taxes letting/renting of immovable property per se or only services provided "in relation to" such renting, focusing on a Delhi High Court challenge to a notification and circular that allegedly expanded the statutory scope. It reviews Supreme Court precedents construing "in relation to" broadly and upholding Parliament's competence to tax services, notes prior retrospective legislative validation of impaired levies, and concludes that retrospective amendments substantially limit successful constitutional challenges, leaving taxpayers to litigate with reduced prospects or comply with the levy. News - Sun, 07 Mar 2010 15:46:17 +0530 https://www.taxtmi.com/news?id=1100