https://www.taxtmi.com/caselaws?id=13486 The court held Section 43B(f) of the Income-tax Act, 1961, unconstitutional, deeming it arbitrary and inconsistent with the SC's decision in Bharat Earth Movers. The section, which mandated deductions for leave encashment only upon actual payment, was struck down. The court emphasized that legislative amendments should align with constitutional principles and not merely aim to nullify judicial decisions. The appeal was allowed, and the judgment was stayed for four weeks, permitting an urgent certified copy if requested. en-us Wed, 27 Jun 2007 00:00:00 +0530 Wed, 17 Jan 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13486 The court held Section 43B(f) of the Income-tax Act, 1961, unconstitutional, deeming it arbitrary and inconsistent with the SC's decision in Bharat Earth Movers. The section, which mandated deductions for leave encashment only upon actual payment, was struck down. The court emphasized that legislative amendments should align with constitutional principles and not merely aim to nullify judicial decisions. The appeal was allowed, and the judgment was stayed for four weeks, permitting an urgent certified copy if requested. Case-Laws Income Tax Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13486