Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (1) TMI 141 - AT - Income TaxExtract: ....... High Court in view of the decision of the Supreme Court in the case of CIT vs. Vegetable Products Ltd. 1973 CTR (SC) 177 (1973) 88 ITR 192 (SC) where it was held that where the language of taxing provision is capable of more meaning than one, Court must adopt that interpretation which favours the assessee. 10. In the result, the appeal is allowed.
|