COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
26.
Lord Granworth in Grundy v. Pinniger, (1852) 1 LJ
Ch 405 has observed that:
“To adhere as closely as possible to the literal meaning
of the words used, is a cardinal rule from which if we de-
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JUDGMENT
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part we launch into a sea of difficulties which it is not
easy to fathom.”
That
