Supreme Court · 1974 INSC 232 · Decided 7 November 1974
Mahadeva Upendra Sinai ETC. ETC. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 232 · [1975] 2 S.C.R. 640
- Case number
- WRIT PETITION (CIVIL) No. 112/1971
- Decided
- 7 November 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.K. GOSWAMI, R.S. SARKARIA (5-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Income Tax Act Section 32
Headnote
A UPENDRA SINAI ETC. ETC. v. UNION OF INDIA & ORS. November 7, 1974 [A. N .RAY, C.J., K. K. MATI!EW, A. ALAGIRISWAMI, P. K. GoswA!vlJ. AND R. S. SARK.ARIA, JJ.J Ttixatic11 Laws (Extmsion to Union Territories) (Removal of Difficulties) Order 1970 Cl. (3), prol'iso (2)-lf ultra virts Taxation President of Jndia, in exercise of tho powers under Art. 240 promulgated the Taxation Laws (Extension to Union Territories) Regulation II of 1963. By cl. 3 of the Regulation, the C Indian Income Tax Act, 1961, was extended to the Union Territory. By cl. (4) the corresponding law in the Union
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