https://www.taxtmi.com/caselaws?id=778368 The SC upheld the constitutional validity of the Finance Act, 2017 amendment inserting s.71(3A) in the Income Tax Act, holding the restriction on set-off of house property losses permissible. The court found no violation of Art.14 or Art.19(1)(g), rejected the petitioner's reasonable-classification challenge, and held the amendment was not manifestly arbitrary or retrospective. The writ petition was dismissed and the Special Leave Petition refused. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778368 The SC upheld the constitutional validity of the Finance Act, 2017 amendment inserting s.71(3A) in the Income Tax Act, holding the restriction on set-off of house property losses permissible. The court found no violation of Art.14 or Art.19(1)(g), rejected the petitioner's reasonable-classification challenge, and held the amendment was not manifestly arbitrary or retrospective. The writ petition was dismissed and the Special Leave Petition refused. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778368