Supreme Court · 1994 INSC 294 · Decided 1 August 1994
Builders Associations of India v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 294 · [1994] SUPP. 2 S.C.R. 376
- Case number
- WRIT PETITION (CIVIL) No. 430/1994
- Decided
- 1 August 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Income Tax Act Section 32A
Headnote
ASSOCIATIONS OF INDIA v. UNION OF INDIA AND ORS. AUGUST 1, 1994 [B.P. JEEVAN REDDY AND S.C. SEN, JJ.) I11come Tax Act, 1961-Sections 32A(2)(b)(iii) and 32A(2A)--As in­ serted by Finance (No. 2) Act, 1977. C The word "constniction" occurring in the sub-clause (iii) of clause (b)f the Eleventh Schedule'C-/Jy the retention of the word "constntction" in the new sub-clause (iii), it was intended that the ships shall continue to be within the purview of present sub-clause D (iii) as they were within the purview of erstwhile sub-clause (ii). Interpretation of
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