Constitutional validity of the the proviso to Clause (26AAA) - A ...

Supreme Court reviews Clause (26AAA) proviso of Income Tax Act for potential discrimination against married Sikkimese women.

January 15, 2023

Case Laws Income Tax SC

Constitutional validity of the the proviso to Clause (26AAA) - A proviso cannot over arch a provision. - But in the instant case, the proviso is overriding the provision as well as the Explanation in respect of those categories of married Sikkimese women referred to in the proviso which is impermissible. Thus, the proviso is inherently arbitrary and discriminatory against a particular category of Sikkimese women. - SC

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Constitutional validity of the the proviso to Clause (26AAA) - A ...

Supreme Court reviews Clause (26AAA) proviso of Income Tax Act for potential discrimination against married Sikkimese women.

January 15, 2023

Case Laws Income Tax SC

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