Is Sec 66A of the Finance Act unconstitutional??Can it be challenged in the court of law?
Is Sec 66A of the Finance Act unconstitutional??Can it be challenged in the court of law?
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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