COMMISSIONER OF INCOME TAX KOLKATA XII vs. M/S CALCUTTA EXPORT COMPANY
C.A. No.-004339-004340 - 2018Supreme Court24 Apr 2018
Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL
TDS
with the Government.
27)
A proviso which is inserted to remedy unintended
consequences and to make the provision workable, a proviso
which supplies an obvious omission in the Section, is required
to be read into the Section to give the Section a reasonable
interpretation and requires to be treated as retrospective in
operation so that a reasonable interpretation
