M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I
C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68
8.
"Therefore, when a law visits a
person with serious penal consequences
extra care must be taken to ensure that
those whom the legislature did not intend
to be covered by the express language of
the statute are not roped in by stretching
the language of the law."
Keeping in view the rules of interpretation of
criminal statue
