Remission or cessation of liability - The expression “include” ...

Case Laws Income Tax

August 7, 2012

Remission or cessation of liability - The expression “include” is significant as Parliament did not use the expression “means”. Necessarily, even omission to pay, over a period of time, and the resultant benefit derived by the employer/assessee would therefore qualify as a cessation of liability, albeit by operation of law - HC

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Remission or cessation of liability - The expression “include” ...

Case Laws Income Tax

August 7, 2012

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