In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
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 is in the instant case, no other rule of interpretation is required (Ajmera