Madras HC disposes Petitions Challenging Constitutionality of Section 115 WA(2) and 115 WB(2)& (1) of Income Tax Act as Provisions Removed from Statute [Read Order]

Provisions were ultra vires of Article 14, 19(1)(g), and 265 of the Constitution, and beyond the legislative competence of Parliament as far as they were concerned, says petitioners
Madras High Court - Income tax - Income tax news - Writ Petitions - taxscan

The Madras High Court has disposed of writ petitions filed by different companies challenging the constitutionality of the Income Tax provisions Section 115 WA(2) and 115 WB(2)& (1) as the provisions were removed from the statute. According to the petitioners these sections, introduced by the Finance Act, 2005, were ultra vires of Article 14, 19(1)(g), and…

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