Constitutional validity of Explanation of section 10(2A) - The ...

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

March 7, 2014

Case Laws Income Tax HC

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

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Constitutional validity of Explanation of section 10(2A) - The ...

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

March 7, 2014

Case Laws Income Tax HC

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