Court : Guwahati
Decided on : Feb-23-1973
..... socio-economic set-up and to give a fillip for advancement of trade, business, profession, occupation or vocation within the specified areas. i say that section 10(26) of the income-tax act, 1961, in any view of the matter, is not liable to be struck down as illegal and ultra vires.'3. before proceeding further, we may set out the impugned provision of ..... gauhati, an autonomous institution, which received grants-in-aid from the government of assam. the income-tax officer (respondent no. 1) wrote to the secretary of the society (respondent no. 3) to deduct income-tax of the petitioner at source under the appropriate provisions of the income-tax act, 1961 (briefly 'the act'), and the society is accordingly complying with the direction of the department. the petitioner claims an .....
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