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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

The word "any" occurring in Section 3 of the Expenditure Tax Act ...


Court Clarifies "Any" in Section 3 of Expenditure Tax Act: Includes "All," "Every," "Some," or "One.

November 22, 2012

Case Laws     Income Tax     HC

The word "any" occurring in Section 3 of the Expenditure Tax Act does not mean "all" alone but on the other hand it means "all" or "every" as well as "some" or "one". - HC

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