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N. VINODKUMAT & CO. versus UNION OF INDIA


Companies' Accountability Audit The constitutional legality of the various provisions set out for filing returns according to fixed or non-profit companies for the acquisition of audit reports for different companies constitutes a different class of article 14 The supply is in violation of the valid Indian Income Tax Act, 1961. Section 44AB, `139 (1) and 271B Dastur Hind, Article 14

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