Supreme Court · 2024 INSC 389 · Decided 7 May 2024
All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others
- Court
- Supreme Court of India
- Citation
- 2024 INSC 389 · [2024] 5 S.C.R. 906
- Case number
- CIVIL APPEAL No. 7780/2014
- Decided
- 7 May 2024
- Bench
- SANJIV KHANNA, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 17(2)(viii)
Headnote
906 : 2024 INSC 389 All India Bank Officers' Confederation v. The Regional Manager, Central Bank of India and Others (Civil Appeal No. 7780 of 2014) With (Civil Appeal No. 18459 of 2017) (Civil Appeal No. 18460 of 2017) (Civil Appeal No. 18462 of 2017) (Civil Appeal No. 18463 of 2017) Issue for Consideration I. Does Section 17(2)(viii) of the Income Tax Act, 1961 and/ or Rule 3(7)(i) of the Income Tax Rules, 1962 lead to a delegation of the 'essential legislative function' to the Central Board of Direct Taxes? II. Is Rule 3(7)(i) of the Income Tax Rules, 1962
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