https://www.taxtmi.com/caselaws?id=8921 The court upheld the constitutional validity of sections 40A(3) and (4) of the Income-tax Act, 1961, finding them essential to prevent tax evasion. It ruled that the mandatory payment methods and Rule 6DD were reasonable restrictions serving the public interest. The court dismissed the writ petitions, affirming the provisions as valid, within legislative competence, and crucial for safeguarding public revenue and the tax system's integrity. The petitioners' arguments regarding violations of fundamental rights under Article 19(1)(g) and Article 14 were rejected, emphasizing the necessity of regulatory measures to combat tax evasion. en-us Wed, 21 Jul 1971 00:00:00 +0530 Wed, 17 Jun 2009 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8921 The court upheld the constitutional validity of sections 40A(3) and (4) of the Income-tax Act, 1961, finding them essential to prevent tax evasion. It ruled that the mandatory payment methods and Rule 6DD were reasonable restrictions serving the public interest. The court dismissed the writ petitions, affirming the provisions as valid, within legislative competence, and crucial for safeguarding public revenue and the tax system's integrity. The petitioners' arguments regarding violations of fundamental rights under Article 19(1)(g) and Article 14 were rejected, emphasizing the necessity of regulatory measures to combat tax evasion. Case-Laws Income Tax Wed, 21 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8921