https://www.taxtmi.com/caselaws?id=9322 The court dismissed the challenges to the constitutional validity of sections 271(1)(c) and 274(2) of the Income-tax Act, 1961, under Articles 14 and 19(1)(f). It found no hostile discrimination or unreasonable restriction on property rights. As a result, each special civil application was dismissed, and the rule in each matter was discharged with costs. en-us Mon, 05 Nov 1973 00:00:00 +0530 Mon, 22 Jun 2009 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9322 The court dismissed the challenges to the constitutional validity of sections 271(1)(c) and 274(2) of the Income-tax Act, 1961, under Articles 14 and 19(1)(f). It found no hostile discrimination or unreasonable restriction on property rights. As a result, each special civil application was dismissed, and the rule in each matter was discharged with costs. Case-Laws Income Tax Mon, 05 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9322