THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.
ITA/8/2022HC Gauhati16 Dec 2024
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68
24. The principles relating to Section 100 CPC, relevant for this case, may
be summerised thus:-
(i) An inference of fact from the recitals or contents of a document is a
question of fact. But the legal effect of the terms of a document is a question
of law. Construction of a document involving the application of any principle
