https://www.taxtmi.com/caselaws?id=11418 The court upheld the validity of section 17(2)(vi) of the Income-tax Act, 1961, as inserted by the Finance Act, 2001, and rule 3 of the Income-tax Rules, 1962, substituted by the notification dated September 25, 2001. It dismissed the writ petition, emphasizing judicial restraint in economic regulation matters and allowing the legislature to rectify errors. The interim order was vacated. en-us Mon, 29 Sep 2003 00:00:00 +0530 Sat, 08 Aug 2009 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11418 The court upheld the validity of section 17(2)(vi) of the Income-tax Act, 1961, as inserted by the Finance Act, 2001, and rule 3 of the Income-tax Rules, 1962, substituted by the notification dated September 25, 2001. It dismissed the writ petition, emphasizing judicial restraint in economic regulation matters and allowing the legislature to rectify errors. The interim order was vacated. Case-Laws Income Tax Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11418