https://www.taxtmi.com/caselaws?id=6117 SC upheld the retrospective amendment to section 80P(2)(a)(iii) replacing the phrase "grown by" to operate from 1968, rejecting the appellant's challenge that the substitution created an unforeseeable new levy and violated arts. 19(1)(g) and 14. The Court found the appellant's grievance unfounded and held alleged adverse economic effects on farmers and primary societies irrelevant to the constitutional validity of the amendment in the absence of supporting facts or parties before the Court. The appeal was dismissed. en-us Tue, 25 Mar 2003 00:00:00 +0530 Sat, 27 Sep 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6117 SC upheld the retrospective amendment to section 80P(2)(a)(iii) replacing the phrase "grown by" to operate from 1968, rejecting the appellant's challenge that the substitution created an unforeseeable new levy and violated arts. 19(1)(g) and 14. The Court found the appellant's grievance unfounded and held alleged adverse economic effects on farmers and primary societies irrelevant to the constitutional validity of the amendment in the absence of supporting facts or parties before the Court. The appeal was dismissed. Case-Laws Income Tax Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6117