https://www.taxtmi.com/caselaws?id=39850 The court upheld the constitutional validity of Section 285A of the Income-tax Act, 1961, ruling that it did not infringe upon the fundamental rights under Article 19(1)(f) and (g). The provision requiring disclosure of building contracts exceeding fifty thousand rupees was deemed reasonable to combat tax evasion, with exemptions for small investors. The court found the provision justified in the interest of the general public and not discriminatory under Article 14. The petition challenging the section was dismissed, and costs were awarded against the petitioners. en-us Thu, 07 Feb 1974 00:00:00 +0530 Tue, 20 Apr 2010 16:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39850 The court upheld the constitutional validity of Section 285A of the Income-tax Act, 1961, ruling that it did not infringe upon the fundamental rights under Article 19(1)(f) and (g). The provision requiring disclosure of building contracts exceeding fifty thousand rupees was deemed reasonable to combat tax evasion, with exemptions for small investors. The court found the provision justified in the interest of the general public and not discriminatory under Article 14. The petition challenging the section was dismissed, and costs were awarded against the petitioners. Case-Laws Income Tax Thu, 07 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39850