Bhel Worker Union & Anr. vs The Union Of India & Anr.

Authority: Supreme Court Date: 2008-01-23 Section: 17(2)(ii), 3, 14 Acts: Income Tax Act 1961, Income Tax Rules 1962, Constitution of India Result: Revenue Citation: (2008) 217 CTR (SC) 19 : (2010) 324 ITR 26 : (2009) 178 TAXMAN 1 : (2008) 7 DTR 122 Justices: Ashok Bhan, Dalveer Bhandari & P. Sathasivam, JJ. Appeal No: Civil Appeal Nos. 8337 to 8340, 8361 & 8363 of 2004
Whether Rule 3 of Income Tax Rules 1962 (as amended by 22nd Amendment Rules 2001) for computing valuation of perquisites under Section 17(2) of Income Tax Act 1961 is inconsistent with parent Act and ultra vires Article 14 of Constitution --- Held: No, following Arun Kumar & Ors. vs. Union of India & Ors. (2006) 205 CTR (SC) 193

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