https://www.taxtmi.com/article/detailed?id=15160 Section 2(24)(x) treating belated employer or employee contributions to provident and similar funds as income is argued to be ultra vires the Constitution because such contributions are statutory obligations, not income. The author notes departments are reopening settled matters after a recent authoritative decision, and urges a direct constitutional challenge since courts do not adjudicate validity absent a specific challenge. en-us Wed, 01 Oct 2025 09:08:24 +0530 Wed, 01 Oct 2025 09:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15160 Section 2(24)(x) treating belated employer or employee contributions to provident and similar funds as income is argued to be ultra vires the Constitution because such contributions are statutory obligations, not income. The author notes departments are reopening settled matters after a recent authoritative decision, and urges a direct constitutional challenge since courts do not adjudicate validity absent a specific challenge. Articles Income Tax Wed, 01 Oct 2025 09:08:24 +0530 https://www.taxtmi.com/article/detailed?id=15160