Case Law Details
Salem Textiles Ltd. Vs Union of India (Madras High Court)
The case of Salem Textiles Ltd. Vs Union of India brought before the Madras High Court challenges the constitutionality of certain provisions within the Income Tax Act. This article delves into the details of the case, the arguments presented, and the court’s decision.
Detailed Analysis
The petitioners, represented by Ms. G. Pramila, contested the validity of Sections 115 WA to 115 WL of the Income Tax Act, 1961. These provisions came under scrutiny for their constitutionality, particularly Sections 115 WA(2) and 115 WB(2)& (1).
The crux of the argument lies in the removal of these provisions from the statute book by the Finance Act 2/2009, effective from 01.04.2010. The petitioners asserted that since these provisions no longer existed in the statute, they should not be subject to legal challenge.
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