https://www.taxtmi.com/caselaws?id=40104 The court upheld the constitutional validity of the Expenditure-tax Act, 1987, ruling that the tax falls within the legislative competence of the Union Parliament. It found no violation of Article 14 (Right to Equality) as the classification based on room charges was considered rational. Additionally, the court held that the Act did not unreasonably restrict the petitioners' fundamental right under Article 19(1)(g) (Right to Practice Any Profession or to Carry on Any Occupation, Trade, or Business). The petitions were dismissed, affirming the validity of the Act and rejecting claims of constitutional violations. en-us Tue, 02 May 1989 00:00:00 +0530 Wed, 23 Jul 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40104 The court upheld the constitutional validity of the Expenditure-tax Act, 1987, ruling that the tax falls within the legislative competence of the Union Parliament. It found no violation of Article 14 (Right to Equality) as the classification based on room charges was considered rational. Additionally, the court held that the Act did not unreasonably restrict the petitioners' fundamental right under Article 19(1)(g) (Right to Practice Any Profession or to Carry on Any Occupation, Trade, or Business). The petitions were dismissed, affirming the validity of the Act and rejecting claims of constitutional violations. Case-Laws Income Tax Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40104