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implementation of 20-Point programme was solely for the welfare of the oppressed classes of society, for which even the Constitution of India sanctions positive

implementation of 20-Point programme was solely for the welfare of the oppressed classes of society, for which even the Constitution of India sanctions positive

confirms that a beneficial circular has to be applied retrospectively while oppressive circular has to be applied prospectively. In Bajaj and Sons

between assessees and the department cannot be said to be arbitrary or oppressive. There is a rationale in Rule 8D and its method

being to secure the quiet of the community and to prevent oppression. These rules have been viewed by some as an infamous power created

discrimination on the ground of gender but has also led to oppression and negation of her fundamental right of equality granted by the Constitution. With

between assessees and the department cannot be said to be arbitrary or oppressive. There is a rationale in Rule 8D and its method

between assessees and the department cannot be said to be arbitrary or oppressive. There is a rationale in Rule 8D and its method