1990 (10) TMI 40

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....s petition, the petitioner who is chartered accountant has challenged the constitutional vires of section 44AA of the Income-tax Act, 1961, inter alia, on the ground that, between the professions not enumerated in sub-section (1) of section 44AA and other professions, a discrimination is made inasmuch as the professions enumerated are required to maintain books of account to be inspected by the In....

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....tax is levied on persons who have income from the source of profession and organised professions or professions which are in categories like interior decorators who charge considerable fees for the services rendered, perhaps are not regulated by any enactment to subserve the object of bringing to tax their income. What falls outside the enumerated class, practicality is the guiding force to pre....