https://www.taxtmi.com/caselaws?id=19956 The High Court of Madras declared section 20A of the Wealth-tax Act unconstitutional and invalid in cases involving challenges to partial partitions among Hindu undivided families. Relying on the precedent set in M. V. Valliappan v. ITO, the court found that such provisions were discriminatory and exceeded constitutional limits. The court directed recognition of the partial partitions and allowed the petitions. Respondents were granted leave to appeal to the Supreme Court, with the High Court issuing a certificate under article 133(1) recognizing the matter's suitability for Supreme Court adjudication. en-us Wed, 12 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 18:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19956 The High Court of Madras declared section 20A of the Wealth-tax Act unconstitutional and invalid in cases involving challenges to partial partitions among Hindu undivided families. Relying on the precedent set in M. V. Valliappan v. ITO, the court found that such provisions were discriminatory and exceeded constitutional limits. The court directed recognition of the partial partitions and allowed the petitions. Respondents were granted leave to appeal to the Supreme Court, with the High Court issuing a certificate under article 133(1) recognizing the matter's suitability for Supreme Court adjudication. Case-Laws Wealth-tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19956