Delhi HC reserves judgement on constitutional challenge to ICDS

Oct 17,2017

Delhi HC reserves judgement on challenge to Constitutional validity  of Income Computation and Disclosure Standards (‘ICDS’);Chamber of Tax Consultants (‘petitioner’) had contended that Central Government / CBDT, in exercise of delegated legislation, cannot have such "uncontrolled, unfettered or absolute powers" while prescribing ICDS in terms of Sec. 145(2), so as to nullify the effect of various Supreme Court / High Court judgments; Petitioner ...


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