1985 (1) TMI 7 - HC - Income Tax

Summary

The High Court of Andhra Pradesh upheld the validity of section 10 of the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, stating that it is not arbitrary or unconstitutional. The court dismissed the writ petition filed by 27 employees of Bharat Heavy Electricals Limited challenging the provision. No costs were awarded. (Case citation: 1985 (1) TMI 7 - ANDHRA PRADESH High Court)