UNION OF INDIA & ANR., ETC. ETC. vs A.SANYASI RAO & ORS., ETC. ETC.

The Supreme Court examined the validity of Sections 44AC and 206C of the Income Tax Act, 1961, which were challenged as ultra vires and violative of Articles 14 and 19(1)(g) of the Constitution. The Court held that the provisions are constitutionally valid and do not infringe upon the rights guaranteed under the Constitution. The appeals were dismissed, affirming the High Courts' decisions that had upheld the validity of these sections.