9911796707
TMI Blog1990 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... In this bunch of 60 writ petitions, the vires of section 10(14)(ii) of the Income-tax Act, 1961 (as amended up to the insertion of the Direct Tax Laws (Second Amendment) Act, 1989), hereinafter to be referred to as the "Act", has been challenged on the grounds that there is excessive delegation of legislative power by Parliament to the Central Government and that the delegated power is unguided an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des or to compensate him for the increased cost of living are included in the income. Counsel for the parties are agreed that city compensatory allowance and dearness allowance would fall under sub-clause (iiib) of section 2(24) of the Act. Accordingly, these two allowances would form part of the income as defined in section 2(24) of the Act. Section 10 of the Act relates to the income not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is held to be bad by declaring this sub-clause ultra vires, the petitioners will not get any benefit because the Central Government will have no, power to issue notification exempting these two allowances. Accordingly, we are of the opinion that there is no merit in the challenge to the vires of section 10(14)(ii) of the Act. It is not disputed that even if the amendment was not made, which ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Brooke Bond Employees Union v. Union of India [1989] 179 ITR 533 and of the Madhya Pradesh High Court in Coal Mines Officers Association of India v. Union of India [1990] 181 ITR 346. Accordingly, we are of the opinion that the Writ Petitions Nos. 1947, 2001, 2054, 2061, 2104, 2113, 2123, 2136, 2144, 2147, 2159, 2169, 2170, 2185, 2217, 2235, 2252, 2258, 2260, 2266, 2269 (with C. M. No. 3994 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
