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1 - 6 of 6 (0.23 seconds)Smt. Ch. Mangayamma vs Union Of India on 2 August, 1999
The above clause (j) of Rule 6DD has been omitted by
the IT (fourteenth amendment) Rules 1995 w.e.f.
27.5.1995. It is pertinent to refer at this juncture, to the
decision of Hon'ble Andhra Pradesh High Court in the
case of Smt. Ch. Mangayamma Vs. Union of India and
others (239 ITR 687), wherein considering the
constitutional validity of the provisions of S.40A(3) of
the Act in the light of the above amendment made to
Rule 6DD of the IT Rules, the Hon'ble High Court
observed and held at page 693 of the Reports (239 ITR)
as follows:
Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 7 in The Income Tax Act, 1961 [Entire Act]
Section 8 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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