Condition of filing tax return to claim Sec. 10B deduction isn’t discriminatory: HC
Held The decision in Sham Bhar Khandige v. Agricultural I.T.O., AIR 1963 SC 591, is authority for the proposition that where there are more than one methods of assessing a tax and the Legislature selects one among such many, the Court will not be justified to invalidate the law on the ground that the Legislature… Read More »