https://www.taxtmi.com/caselaws?id=11270 The court upheld the validity of Notification No. S.O. 940(E) dated September 25, 2001, and the constitutionality of Section 17(2)(vi) of the Income-tax Act, 1961. It found no violation of Articles 14, 300A, 301, and 304 of the Constitution, validated the retrospective application of the amended Rule 3, and determined that the delegation of legislative authority to the executive was permissible. The court dismissed the writ petitions, emphasizing that the rule-making authority had the power to clarify tax provisions and ensure uniformity in the valuation of perquisites. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 03 Aug 2009 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11270 The court upheld the validity of Notification No. S.O. 940(E) dated September 25, 2001, and the constitutionality of Section 17(2)(vi) of the Income-tax Act, 1961. It found no violation of Articles 14, 300A, 301, and 304 of the Constitution, validated the retrospective application of the amended Rule 3, and determined that the delegation of legislative authority to the executive was permissible. The court dismissed the writ petitions, emphasizing that the rule-making authority had the power to clarify tax provisions and ensure uniformity in the valuation of perquisites. Case-Laws Income Tax Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11270