rate of tax for the purpose of income tax.
8. Article 271 of the Constitution of India enables the Parliament to increase the duties ... Article 270 of the Constitution of India. Likewise, the power to prescribe the rate in respect of surcharge remains with Parliament under Article 271
Vifor's officers to the risk of
criminal liability under Article 271 of Swiss Criminal code, if they provide the requested
information. Only Swiss ... entered into with Emcure and
Lupin.
51. As regards Article 271 of the Swiss Criminal Code, the Informant has submitted that Vifor
has failed
surcharge whenever provided
which are also surcharges within the
meaning of article 271 of the Constitution.
The phraseology employed in the Finance
Acts ... used in section
2 includes surcharge.
According to article 271 , notwithstanding
anything in articles 269 and 270 ,
Parliament may at any time increase
surcharge whenever provided which are also surcharges
within the meaning of article 271 of the Constitution. The
phraseology employed in the Finance Acts ... used in section 2
includes surcharge.
According to article 271 , notwithstanding anything in articles 269
and 270 , Parliament may at any time increase
surcharge is levied in terms of an authority provided under Article 271 of the Constitution of India, to increase any of the duties or taxes ... levy surcharge on income-tax is traceable to its power under Article 271 read with Entry 82 of List I of VII Schedule
income tax. Power to levy a surcharge is contained in Article 271 of the Constitution of India which read as under:
"271. Surcharge ... argument was rejected by the Court. The Bench took note of Article 271 of the Constitution along with Entry 82 of
List
surcharge whenever provided which are also
surcharges within the meaning of Article 271 of the Constitution.
The phraseology employed in the Finance Acts ... used in section 2 includes
surcharge.
8. According to Article 271 notwithstanding anything in Article
269 and 270 Parliament may at any time increase
surcharge whenever provided which are also
surcharges within the meaning of Article 271 of the Constitution.
The phraseology employed in the Finance Acts ... 2024 - AY 2017-18
8. According to Article 271 notwithstanding anything in Article
269 and 270 Parliament may at any time increase
surcharge
whenever provided which are also surcharges within the meaning of Article
271 of the Constitution. The phraseology employed in the Finance Acts ... used in section 2 includes surcharge.
17. According to Article 271 notwithstanding anything in Article 269 and
270 Parliament may at any time increase
surcharge whenever provided which are also
surcharges within the meaning of Article 271 of the Constitution. The phraseology
employed in the Finance Acts ... used in section 2
includes surcharge.
8. According to Article 271 notwithstanding anything in Article 269 and 270 Parliament
may at any time increase
