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TMI Blog1990 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... the court was delivered by GOKAL CHAND MITAL J.-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 Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him or at a place where he ordinarily resides 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. Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he delegation of power by the sub-clause ibid 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 989] 179 ITR 521, of the Patna High Court 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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