https://www.taxtmi.com/caselaws?id=14318 The court upheld the constitutionality of Section 5A of the Income-tax Act, 1961, which excludes salaried persons from its benefits. It also affirmed the retrospective application of the section from April 1, 1963. The court reasoned that the exclusion of salaried individuals was justified due to practical and administrative reasons, citing legislative discretion in determining income categories for the community of property principle. The petition challenging Section 5A was dismissed, with costs not awarded. en-us Thu, 19 Oct 2000 00:00:00 +0530 Wed, 15 Jul 2009 12:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14318 The court upheld the constitutionality of Section 5A of the Income-tax Act, 1961, which excludes salaried persons from its benefits. It also affirmed the retrospective application of the section from April 1, 1963. The court reasoned that the exclusion of salaried individuals was justified due to practical and administrative reasons, citing legislative discretion in determining income categories for the community of property principle. The petition challenging Section 5A was dismissed, with costs not awarded. Case-Laws Income Tax Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14318