literal and plain interpretation in income tax

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

4 Jan 2023

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

2 Jan 2023

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

26 Dec 2022

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