https://www.taxtmi.com/caselaws?id=404752 The HC quashed the Single Judge's order, allowing the appeal and reinstating the applicability of Section 206AA of the Income Tax Act, 1961, to individuals below the taxable income limit. The Court emphasized that hardship and equity are irrelevant in tax law interpretation, focusing instead on legislative competence and fundamental rights. en-us Thu, 28 Jan 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404752 The HC quashed the Single Judge's order, allowing the appeal and reinstating the applicability of Section 206AA of the Income Tax Act, 1961, to individuals below the taxable income limit. The Court emphasized that hardship and equity are irrelevant in tax law interpretation, focusing instead on legislative competence and fundamental rights. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404752