Case Law Details
Case Name : Union of India & Ors. Vs Exide Industries Limited & Anr. (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India & Ors. Vs Exide Industries Limited & Anr. (Supreme Court)
BACKGROUND
In the present case, the constitutional validity of Section 43B (f) of the Income Tax Act, 1961 (the Act) is under-challenged, which arises out of the decision of Hon’ble Calcutta High Court (the High Court) in case of Exide Industries Ltd vs. Union of India vide order dated A.P.O. 301 OF 2005 IN W.P. NO. 2512 OF 2002 dated 27.06.2007, wherein the Respondent
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