Supreme Court of India
Union of India and Ors. v. M.V. Valliappan and Ors.
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tt4 Act, 1961: Section 171(9) (inserted in 1980). Hindu Undivided Family-Partial partition-S.171 (9) de-recognised partial partition effected after the cut off date-Legislative competence Held; Within legislative competence of Parliament-Further, S.171 (9) merely restored the status quo ante prevailed prior to the 1961 Act-Constitution of India, 1950, Sch. VII List I Entry 82.::_Income Tax Act, 1922, S.25- . HUF-Partial partition-S.171 (9) de-recognised partial partition effected after the cut off date-Validity-Held: Although the benefits conferred up'on those assessees who had
Authorities it was built on
Where later benches applied it
- 2011 Union of India and Ors. v. M/s Nitdip Textile Processors Pvt. Ltd. and Another
- 2003 Union of India and Anr. v. Azadi Bachao Andolan and Anr.
Of those, 2 mentioned
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