131 ITR 0597

The task of interpretation of a statutory enactment is not a mechanical task. It is more than a mere reading of mathematical formulae: Supreme Court

3 years ago

The task of interpretation of a statutory enactment is not a mechanical task. It is more than a mere reading…

3 years ago

If the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the Court may modify…

3 years ago

Plain literal interpretation of statutory provision has to be avoided if results in absurd and unreasonable consequences: Supreme Court …