Case Law Details
Case Name : Sanjeev Goyal Vs Union of India (Delhi High Court)
Related Assessment Year : 2018-19
Courts :
All High Courts Delhi High Court
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Sanjeev Goyal Vs Union of India (Delhi High Court)
In the case of Sanjeev Goyal v. Union of India, the Delhi High Court addressed the constitutional validity of Section 31 of the Finance Act, 2017, specifically focusing on the insertion of sub-section (3A) to Section 71 of the Income Tax Act, 1961 (the Act). This amendment restricted the set-off of losses under the head “Income from house property” against income from other heads to a maximum of ₹2 lakh for any particular Assessment Year (AY) starting from AY 2018-19 onwards. The petitioner, a government employee who
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