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    <title>2017 (6) TMI 119 - ALLAHABAD HIGH COURT</title>
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    <description>The court upheld the validity of the challenged provisions and consequential circulars, finding them constitutional and within the Union&#039;s legislative competence. The petitions were dismissed based on the reasoning of various High Court judgments supporting the amendments. The court aligned with these decisions, affirming the legality of the impugned provisions and rejecting the petitioners&#039; arguments against their retrospective effect and legislative competence.</description>
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    <pubDate>Tue, 30 May 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=343848</link>
      <description>The court upheld the validity of the challenged provisions and consequential circulars, finding them constitutional and within the Union&#039;s legislative competence. The petitions were dismissed based on the reasoning of various High Court judgments supporting the amendments. The court aligned with these decisions, affirming the legality of the impugned provisions and rejecting the petitioners&#039; arguments against their retrospective effect and legislative competence.</description>
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