https://www.taxtmi.com/caselaws?id=26797 The court upheld the constitutional validity of section 271(1)(c) of the Income-tax Act, 1961, and section 18(1)(a) of the Wealth-tax Act, 1957, dismissing the writ petitions. It found the provisions to be preventive against tax evasion, not discriminatory, and reasonable restrictions in the interest of the general public under Articles 14 and 19(1)(f) of the Constitution. The court discharged the rule and made no order as to costs. en-us Fri, 14 Dec 1984 00:00:00 +0530 Tue, 30 May 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26797 The court upheld the constitutional validity of section 271(1)(c) of the Income-tax Act, 1961, and section 18(1)(a) of the Wealth-tax Act, 1957, dismissing the writ petitions. It found the provisions to be preventive against tax evasion, not discriminatory, and reasonable restrictions in the interest of the general public under Articles 14 and 19(1)(f) of the Constitution. The court discharged the rule and made no order as to costs. Case-Laws Income Tax Fri, 14 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26797