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
One case which often comes to the rescue of the taxpayer on various issues is ...
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Posts tagged "K.P. Varghese Vs. ITO"
If the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the 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: Supreme Court
If the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the Court may modify the language used by the Legislature or even "do some violence" to it, so as to achieve the obvious ...
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Plain literal interpretation of statutory provision has to be avoided if results in absurd and unreasonable consequences: Supreme Court
Plain literal interpretation of statutory provision has to be avoided if results in absurd and unreasonable consequences: Supreme Court
One case which is often come to the rescue of the taxpayer on various is K.P. Varghese Vs. ITO 131 ITR ...
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