THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

3 SCC 179]. 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

THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.