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Can sec. 9 of income tax act be proved unconstitutional?

(Querist) 11 September 2012 This query is : Open 
In 2011, there was an amendment to section 9 of the Income Tax Act 1961. Section 9 is related to 'income deemed to accrue or arise in India'. This amendment was done after the landmark verdict of the Vodafone case. Want to know how this amendment can be proved unconstitutional?


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