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

Authority: Supreme Court Date: 2008-01-23 Section: 69, 260A 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 amended Rule 3 of Income Tax Rules 1962 for valuation of perquisites under Section 17(2) is inconsistent with parent Act and ultra vires Article 14 of Constitution --- Held: Already concluded by Arun Kumar & Ors. vs. Union of India & Ors. (2006) judgment; appeals disposed of in terms thereof.

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