Home Case Index All Cases Customs Customs + AT Customs - 1990 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (5) TMI 108 - CEGAT, NEW DELHIExtract: .......there is no room for any intendment but regard must be had to the clear meaning of the words. If the tax-payer is within the plain terms of an exemption he cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. rdquo 5. In view of the above discussions, the appeal has no merits and is accordingly rejected.
|