Is Sec 66A of the Finance Act unconstitutional??Can it be challenged in the court of law?
Manmohan ACA, CS
(Chartered Accountant )
(14243 Points)
Replied 24 September 2009
No, While examining the constitutional validity of S. 66A of the Finance Act, 1994 in a writ petition, the Delhi High Court did not find anything unconstitutional in the scheme of things.see M/s. Oriental Crafts Ltd. vs. UOI & Anr. (2006)
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