Supreme Court · 2006 INSC 619 · Decided 15 September 2006

Arun Kumar and Ors v. Union of India and ORS.

Court
Supreme Court of India
Citation
2006 INSC 619 · [2006] SUPP. 6 S.C.R. 290
Case number
CIVIL APPEAL No. 3270/2003
Decided
15 September 2006
Bench
Y.K. SABHARWAL, C.K. THAKKER, P.K. BALASUBRAMANYAN (3-judge bench)
Case type
Civil
Acts & sections cited
Constitution Article 14; Income Tax Act Section 17(2)

Headnote

KUMAR AND ORS. i: UNION OF INDIA AND ORS. SEPTEMBER 15. 2006 [Y.K. SABHARWAL. CJ. C.K. THAKKERAND P.K. BALASUBRAMANY AN. JJ.] Income&middot; fox Rules, 196] --Rule 3-lncome Tax Act, 1961 -Section C 1-12, -- .\lethod fur computing valuation u( perquisites-Amendment of&shy; ( based 011 i/1/elligible differenlia, h(n&middot;ing rational nexus to the object sought to he achieved-It is neither arbitrw~-. discriminato~v or ultra vires Article I./ nor D in.-onsiste/l/ with s<!ction t &bull;(!J(iiJ uf the Act--Rule 3 applies 011~11 tu the cases ol 'cum:cssiun'

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