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Tax Alert - Constitutional Validity of ICDS Upheld, However Certain Provisions Struck Down

13 November 2017

In a recent landmark ruling, the Delhi High Court has laid down important law on delegation of legislative functions and has ruled on interplay of ICDS provisions with charging provisions of IT Act and settled interpretations rendered by judicial precedents.

We, at BDO India have summarised the ruling and important principles laid down therein. We hope you find it useful.