{"id":23942,"date":"2022-01-12T06:27:59","date_gmt":"2022-01-12T00:57:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maruthi-babu-rao-jadav-v-acit-2021-430-itr-504-199-dtr-66-319-ctr-422-ker-hc\/"},"modified":"2022-01-12T06:27:59","modified_gmt":"2022-01-12T00:57:59","slug":"maruthi-babu-rao-jadav-v-acit-2021-430-itr-504-199-dtr-66-319-ctr-422-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruthi-babu-rao-jadav-v-acit-2021-430-itr-504-199-dtr-66-319-ctr-422-ker-hc\/","title":{"rendered":"Maruthi Babu Rao Jadav v. ACIT ( 2021) 430 ITR 504 \/ 199 DTR 66\/ 319 CTR 422 ( Ker ) ( HC)"},"content":{"rendered":"<p>The writ petition was filed\u00a0 for a declaration that the amendments made by the Taxation Laws ( Second Amendment ) Act , 2016 , to section 115BBE of the Income -tax Act , 1961 enhancing the rate of income -tax for specified incomes which are unexplained , to 60% and the surcharge provided in the Finance\u00a0 Act , 2016 to 25 % for income covered under section 69A , to be prospective . Single Judge rejected the writ petition. On appeal division bench affirmed the order of the single Judge .\u00a0 The Court held that the\u00a0 Legislature has the power to levy taxes and duties .\u00a0 \u00a0( AY. 2018 -19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S.115BBE: Tax on specified income &#8211; Levy of tax at 60% and surcharge @  25 % &#8211; Legislature has the power to levy taxes and duties \u2013 Taxation Laws ( Second Amendment Act , 2016 ) &#8211;  Order of single Judge is affirmed [ S.69A, Art, 245,246 (1), 269, 270, 271 ]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23942","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23942"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23942\/revisions"}],"predecessor-version":[{"id":23943,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23942\/revisions\/23943"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}