The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates
In the result, all the Tax Revision
ITTA/191/2008HC Telangana23 Mar 2016
Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner
For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22
17
32
RNT, J & HN, J
TREVC. No. 83 of 2008 & batch
“20. It is a settled canon of statutory interpretation that as a first step, the
courts ought to interpret the text of the provision and construct
it
literally.
Provisions in a statute must be read in their original grammatical meaning to
give its words a common textual meaning