https://www.taxtmi.com/caselaws?id=20240 The court ruled in favor of the petitioner, holding that their income tax should be governed under the provisions of the Income-tax Act, 1961, rather than the Sikkim State Income-tax Manual, 1948. The court emphasized that only Parliament had the legislative competence to pass laws concerning income tax, and any previous income tax laws in Sikkim were repealed upon the extension of the Income-tax Act, 1961, to the state. The court found the extension of the Income-tax Act, 1961, to Sikkim through the Finance Act, 1989, and Presidential Notifications to be valid under clause (n) of article 371F. en-us Mon, 29 Mar 1993 00:00:00 +0530 Thu, 12 Nov 2009 16:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20240 The court ruled in favor of the petitioner, holding that their income tax should be governed under the provisions of the Income-tax Act, 1961, rather than the Sikkim State Income-tax Manual, 1948. The court emphasized that only Parliament had the legislative competence to pass laws concerning income tax, and any previous income tax laws in Sikkim were repealed upon the extension of the Income-tax Act, 1961, to the state. The court found the extension of the Income-tax Act, 1961, to Sikkim through the Finance Act, 1989, and Presidential Notifications to be valid under clause (n) of article 371F. Case-Laws Income Tax Mon, 29 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20240