https://www.taxtmi.com/caselaws?id=18670 The court upheld the constitutional validity of the amended provision of section 253(6) of the Income-tax Act, 1961, regarding court fee for appeals before the Income-tax Appellate Tribunal. It ruled that the basis for fee differentiation according to income assessed is justified and connected to the subject matter. The court emphasized the Legislature's discretion in economic regulations and concluded that the provision cannot be challenged on grounds of arbitrariness or excessiveness of the prescribed fee. The writ petition was dismissed, with the court finding no merit in the petitioner's arguments against the amendment. en-us Mon, 08 May 1995 00:00:00 +0530 Sat, 31 Oct 2009 12:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18670 The court upheld the constitutional validity of the amended provision of section 253(6) of the Income-tax Act, 1961, regarding court fee for appeals before the Income-tax Appellate Tribunal. It ruled that the basis for fee differentiation according to income assessed is justified and connected to the subject matter. The court emphasized the Legislature's discretion in economic regulations and concluded that the provision cannot be challenged on grounds of arbitrariness or excessiveness of the prescribed fee. The writ petition was dismissed, with the court finding no merit in the petitioner's arguments against the amendment. Case-Laws Income Tax Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18670