Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited
In the result, all the appeals fail and are hereby
ITTA/627/2015HC Telangana02 Jun 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)
Section 2(15) of the Act?.
44.
We are dealing with a taxing statute. The intention of the
legislature in a taxation statute is to be gathered from the
language of the provisions particularly where the language is
plain and unambiguous. In a Taxing Act, it is not possible to
assume any intention or the governing purpose of the statute
