https://www.taxtmi.com/caselaws?id=5749 The Supreme Court upheld the legislative competence and rational basis of Section 171(9) of the Income-tax Act, dismissing claims of unconstitutionality. It clarified that the amendment aimed to prevent tax evasion through partial partitions of Hindu undivided families (HUFs) after December 31, 1978. The court found the cut-off date and penal liability provisions reasonable, emphasizing the legislature's authority in tax matters. The judgments declaring the provision unconstitutional were set aside, and the Income-tax Appellate Tribunal was directed to refer relevant questions to the High Court for determination. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 06 Dec 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5749 The Supreme Court upheld the legislative competence and rational basis of Section 171(9) of the Income-tax Act, dismissing claims of unconstitutionality. It clarified that the amendment aimed to prevent tax evasion through partial partitions of Hindu undivided families (HUFs) after December 31, 1978. The court found the cut-off date and penal liability provisions reasonable, emphasizing the legislature's authority in tax matters. The judgments declaring the provision unconstitutional were set aside, and the Income-tax Appellate Tribunal was directed to refer relevant questions to the High Court for determination. Case-Laws Income Tax Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5749