In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
290 ITR 323 (SC); Britannia Industries Ltd. v. CIT [2005] 278 ITR 546 (SC)). If not in the language in which the law is couched, where is the legislative intent to be found, so that where the 11 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT law is clear, as it indeed