Supreme Court · 1994 INSC 98 · Decided 1 March 1994
C.W.S. (India) Limited v. The Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1994 INSC 98 · [1994] 2 S.C.R. 247
- Case number
- CIVIL APPEAL No. 677/1987
- Decided
- 1 March 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 40, 40(a)(v)
Headnote
(INDIA) LIMITED A •, v. THE COMMISSIONER OF INCOME TAX MARCH 1,1994 (B.P. JEEVAA REDDY AND B.L. HANSARIA, JJ.) B Income tax Act, 1961: Sections 40{c)(iii), 40(a)(v) & 40A(5)-Section 40( a)(v) in force upto 31-3-1972:-Section 40A(5) substituted with effect from 1.4.1972-lnterpretation of effect to the object of the enactment having regard to the language useiJ-lntepretation not a mechanical exercise. Section 40(a)(v) of the Income tax Act, 1961 was in force till D 31.3.1972. It was substituted by Section 40A(S) with effect from 1.4.1972. • Both provisions were substantially
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