Supreme Court · 2001 INSC 45 · Decided 24 January 2001
Oxford University Press v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2001 INSC 45 · [2001] 1 S.C.R. 574
- Case number
- CIVIL APPEAL No. 533/1970
- Decided
- 24 January 2001
- Bench
- S.P. BHARUCHA, D.P. MOHAPATRA, Y.K. SABHARWAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 10(22)
Headnote
Income Tax : C Income Tax Act, 1961-Section 10(22)--Assessee, a part of foreign D E Unil-ersity, engaged in business of printing, publishing and selling books­ Entitlement for exemption-Hehl, exemption arnilable for foreign Universities if it carries on educational activities in since it was not imparting education in India. Interpretation of Statutes: literal Interpretation -Held, strict literal interpretation should be avoided if it leads to absurdity and mischief which was not the intention of the legislature. Appellant-assessee is a part of a foreign University
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