https://www.taxtmi.com/caselaws?id=39988 The court upheld the constitutionality of section 2(hh) and (kk) and clauses (2) and (3) of Part I to the Schedule of the Kerala Agricultural Income-tax (Amendment) Act, 1970, under Article 14 of the Constitution. The court found that the classification of companies into domestic and foreign companies for tax purposes had a rational relation to the legislative purpose, dismissing the petitioners' arguments based on equality before the law. Previous case law was referenced to support the court's decision, ultimately leading to the dismissal of the petitions with costs. en-us Tue, 02 Apr 1974 00:00:00 +0530 Mon, 01 Jun 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39988 The court upheld the constitutionality of section 2(hh) and (kk) and clauses (2) and (3) of Part I to the Schedule of the Kerala Agricultural Income-tax (Amendment) Act, 1970, under Article 14 of the Constitution. The court found that the classification of companies into domestic and foreign companies for tax purposes had a rational relation to the legislative purpose, dismissing the petitioners' arguments based on equality before the law. Previous case law was referenced to support the court's decision, ultimately leading to the dismissal of the petitions with costs. Case-Laws Income Tax Tue, 02 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39988