COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
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part we launch into a sea of difficulties which it is not
easy to fathom.”
That is to say, once the literal rule is departed, then
any number of interpretations can be put to a statutory
provision, each Judge having a free play to put his own
interpretation as he likes. This would be destructive of
the edifice
