Court Upholds Explanation to Section 10(2A) of Income Tax Act; Literal Interpretation Not Required if Purpose Undermined.

Constitutional validity of Explanation of section 10(2A) - The explanation would not call for any striking down in the hands of this Court - It cannot be given a literal interpretation, so as to defeat the object of the amendment made to the Act - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X