https://www.taxtmi.com/caselaws?id=49483 The court upheld the constitutional validity of section 16(3)(a)(i) and (ii) of the Indian Income-tax Act, 1922, under Articles 14 and 19 of the Constitution. The court found that the provisions were within the competence of the Legislature and constituted reasonable restrictions aimed at preventing tax evasion. The petition challenging the competence of the Legislature to enact the sections and their violation of constitutional articles was dismissed. en-us Fri, 04 Aug 1961 00:00:00 +0530 Fri, 29 Aug 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49483 The court upheld the constitutional validity of section 16(3)(a)(i) and (ii) of the Indian Income-tax Act, 1922, under Articles 14 and 19 of the Constitution. The court found that the provisions were within the competence of the Legislature and constituted reasonable restrictions aimed at preventing tax evasion. The petition challenging the competence of the Legislature to enact the sections and their violation of constitutional articles was dismissed. Case-Laws Income Tax Fri, 04 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49483