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![Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment] Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Settlement-Application-Madras-High-Court-Taxscan.jpg)
Madras HC upholds Constitutional Validity of provision Prescribing Fees for Delayed Submission of Returns [Read Judgment]
The Madras High Court by its decision in K. Nirai Mathi Azhagan v Union of India dated 31.01.2020 has upheld the constitutionality of Section 234F of...


![Pre-Deposit Requirement can’t be Waived since Its’ Constitutional Validity is Upheld: Bombay HC [Read Judgment] Pre-Deposit Requirement can’t be Waived since Its’ Constitutional Validity is Upheld: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/04/CBDT-Bombay-High-Court-Taxscan.jpg)
![Delhi HC upholds Constitutional Validity of Sections 80(5) and 10B (1) of the Income Tax Act [Read Judgment] Delhi HC upholds Constitutional Validity of Sections 80(5) and 10B (1) of the Income Tax Act [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg)