SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER
C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020
Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI
Section 40
Price Waterhouse: (1997) 93 Taxman 588, the learned counsel
has argued that when the words are clear and there is no obscurity, the
intention of legislature has to be inferred only from the words used in the
provision.
17
10.2.2.
Thus, learned counsel for the appellant has strenuously argued that
Section 40(a)(ia) of the Act remains limited
