Supreme Court · 1993 INSC 288 · Decided 7 September 1993
The Commissioner of Income Tax, Orissa v. N.C. Budharaja & Company and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 288 · [1993] SUPP. 2 S.C.R. 185
- Case number
- CIVIL APPEAL No. 4238/1983
- Decided
- 7 September 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 84, 8088(2)(i)
Headnote
B Income Tax Act, 1961: Sections BOHH, B~'Manufacture or produce articlesL....Construction of dam, laying foundation for buildings and other structures by pressure piling, held, not manufacture or production-Dam and foundations, held, not ar­ ticles. c Section 32A (2)(b)(iii)-'Construction' used interchangeably-'Things' refers only to movable~ 'Construction' does not ref er to construction of dams, bridges, buildings, roads D or canals. Interpretation of Statutei-Where a word is not defined in the Act or the Rules, it must be understood in its nonnal connotation, as it is
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