Apcotex Industries Limited vs Designated Authority Directorate ... on 30 August, 2022
Author: Dilip Gupta
Bench
effect and substance a conditional legislation
and not a delegated legislation. The distinction between conditional legislation
and delegated legislation is clear and unambiguous ... conditional legislation
the delegate has to apply the law to an area or to determine the time and manner
of carrying it into effect
CBDT is
only pursuant to the delegated legislation, but not a conditional
legislation.
10. So far as the entitlement of the assessee to claim ... assessee. He submitted that section 32AD is a case of conditional
legislation where the Parliament has imposed a condition that the
backward areas
since the Central Government would be performing the third
category of conditional legislation contemplated in the judgment of the
Supreme Court in State of Tamil ... Tariff
Act, it would still be a piece of conditional legislation
falling under the third category of conditional
legislations pointed out by the Supreme Court
since the Central Government would be performing the third
category of conditional legislation contemplated in the judgment of the
Supreme Court in State of Tamil ... Tariff Act, it would still be a
piece of conditional legislation falling under the
third category of conditional legislations pointed
out by the Supreme Court
since the
Central Government would be performing the third category of
conditional legislation contemplated in the judgment of the Supreme
Court in State of Tamil ... Tariff
Act, it would still be a piece of conditional legislation
falling under the third category of conditional
legislations pointed out by the Supreme Court
since the Central
Government would be performing the third category of conditional
legislation contemplated in the judgment of the Supreme Court in
State of Tamil ... Tariff Act, it would still be a piece of conditional
legislation falling under the third category of
conditional legislations pointed out by the Supreme
Court
since the Central Government would be performing the third
category of conditional legislation contemplated in the judgment of the
Supreme Court in State of Tamil ... Tariff
Act, it would still be a piece of conditional legislation
falling under the third category of conditional
legislations pointed out by the Supreme Court
since the Central Government would be performing the third
category of conditional legislation contemplated in the judgment of the
Supreme Court in State of Tamil ... 51196/2022
Act, it would still be a piece of conditional legislation
falling under the third category of conditional
legislations pointed out by the Supreme
since the Central
Government would be performing the third category of conditional
legislation contemplated in the judgment of the Supreme Court in
State of Tamil ... Tariff Act, it would
still be a piece of conditional legislation falling under the
third category of conditional legislations pointed out by the
Supreme Court