Court may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction: Supreme Court
Court may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction: Supreme Court
When legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad
When legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad