Supreme Court · 1989 INSC 48 · Decided 8 February 1989
Commissioner of Income-Tax, New Delhi (Now Rajasthan) v. East West Import & Export (P).LTD.,(NOW Known As Asian Distributors Ltd), Jaipur
- Court
- Supreme Court of India
- Citation
- 1989 INSC 48 · [1989] 1 S.C.R. 570
- Case number
- CIVIL APPEAL No. 1294/1975
- Decided
- 8 February 1989
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A(I), 66(1)
Headnote
OF INCOME-TAX, NEW DELHI (NOW RAJASTHAN) v. EAST WEST IMPORT & EXPORT (P).LTD., (NOW KNOWN AS ASIAN DISTRIBUTORS LTD), JAIPUR.· FEBRUARY 8, 1989 [R.S. PATHAK, CJ AND RANGANATH MISRA, J.] > Income Tax Act, 1922: Section 23A (I) & Explanation- --'.~ Requirement "If any means 'throughout the year' or 'any part of ~ it'. Statutory Interpretation: Situation differently expressed by the D Legislature-Indication that Legislature intended to express different intention. E F Words and Phrases: 'In the course of such previous year'­ Meaning of Under articles 4,
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