ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

In the result, the appeal filed by the assessee is allowed

195. Rules of Interpretation of Tax Statutes is\nto be construed strictly : in a taxing statute one has to look merely at what is said in the\nrelevant provision. There is no presumption as to a tax. Nothing is to be read in, nothing\nis to be implied. There is no room for any intendment. There is no equity about