Supreme Court strikes down Proviso that excludes Sikkim women marrying non-Sikkimese after April 1, 2008 from exemption under Section 10(26AAA) of Income Tax Act, calls it discriminatory and unconstitutional
Himachal Pradesh High Court while hearing an Income Tax Appeal filed by Pr. Commissioner Of Income Tax held that the cash sales accepted by the VAT department are not sufficient to hold that the cash sales were genuine.
Gauhati High Court division bench is of the view that if any of the provisions of the Income Tax Act is not followed by any authorities, the petitioner is at liberty to approach the competent authority as provided under the Act rather than approaching this Court by way of PIL at the first instance.