https://www.taxtmi.com/caselaws?id=11893 The court upheld the constitutionality of Section 17(2)(vi) of the Income-tax Act and the validity of Rule 3 of the Income-tax Rules. It found the delegation of power to the Central Board of Direct Taxes permissible, the classification between government and public/private sector employees reasonable, and the rules regarding perquisites not arbitrary or impractical. All contentions by the petitioners were rejected, and the petitions were dismissed. en-us Mon, 17 Feb 2003 00:00:00 +0530 Sun, 02 May 2010 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11893 The court upheld the constitutionality of Section 17(2)(vi) of the Income-tax Act and the validity of Rule 3 of the Income-tax Rules. It found the delegation of power to the Central Board of Direct Taxes permissible, the classification between government and public/private sector employees reasonable, and the rules regarding perquisites not arbitrary or impractical. All contentions by the petitioners were rejected, and the petitions were dismissed. Case-Laws Income Tax Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11893