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1993 (2) TMI 81 - BOMBAY HIGH COURT
Extract:
.......terpretation has no application in a case where the words of a statute are plain, precise and unambiguous. In that case the courts have no option but to give effect to it. In view of the foregoing discussion, we answer the question referred to us in the negative, i.e., in favour of the Revenue and against the assessee. We make no order as to costs.