https://www.taxtmi.com/caselaws?id=19840 The court held that the condition in Rules 9A(2) and 9A(3) of the Income-tax Rules, 1962, requiring regional films to be released 90 days before the end of the previous year was unconstitutional under Article 14 of the Constitution. The court found the distinction between regional and non-regional films arbitrary and irrational. The remaining provisions of Rule 9A were unaffected, allowing authorities to reassess matters without the struck-down provisions. en-us Mon, 18 Jul 1994 00:00:00 +0530 Tue, 10 Nov 2009 11:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19840 The court held that the condition in Rules 9A(2) and 9A(3) of the Income-tax Rules, 1962, requiring regional films to be released 90 days before the end of the previous year was unconstitutional under Article 14 of the Constitution. The court found the distinction between regional and non-regional films arbitrary and irrational. The remaining provisions of Rule 9A were unaffected, allowing authorities to reassess matters without the struck-down provisions. Case-Laws Income Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19840