Tag Archives: CM APL NO. 23467 OF 2017

Delhi HC Judgment : Income Tax ICDS provisions : ultra vires

By | November 9, 2017

Income Tax ICDS provisions The Central Government cannot do what is otherwise legally impermissible. Therefore, the following provisions of ICDS are held as ultra vires and are liable to be struck down:- (1) ICDS I : It does away with the concept of ‘prudence’ and is contrary to the Act and to binding judicial precedents. Therefore, it is… Read More »