UNION OF INDIA Vs. MARUTHI TUBES (P) LTD

JUDGEMENT

(1.) THIS transfer petition is filed under Article 139(A)(1) of the Constitution of India read with order XXXVI -A of the Supreme Court Rules, 1966 on behalf of the Union of India & Ors. for transfer of Writ Petition No. 10732 of 2010 pending before the High Court of Andhra Pradesh questioning the validity of the amended provisions of Section 40(a)(ia) of the Income Tax Act, 1961.

(2.) IN view of the fact that the vires of the said provisions of the Central Act has been questioned, we allow this transfer petition.