Supreme Court of India · 2020-11-25
M/S TAMIL NADU STATE MARKETING CORPORATION LTD. vs UNION OF INDIA
- Citation / case number
- SC 2020/18666
- Court
- Supreme Court of India
- Petitioner
- M/S TAMIL NADU STATE MARKETING CORPORATION LTD.
- Respondent
- UNION OF INDIA
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MR. JUSTICE ASHOK BHUSHAN, HON'BLE MR. JUSTICE R. SUBHASH REDDY, HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the appeal against the High Court's dismissal of a writ petition challenging the validity of Section 40(a)(iib) of the Income Tax Act, 1961. The appellant argued that the provision was discriminatory and violated Article 14 of the Constitution, as it imposed restrictions on certain entities while exempting others. The Court noted that the High Court had not decided the merits of the case, leading to the appeal being allowed for further consideration.