The Commissioner of Income-Tax Vs M/S. Vegetables Products Ltd. (Supreme Court of India) -
If two reasonable constructions of a taxing provision are possible that construction which favours the assessee must be adopted. This is a well 'accepted rule of construction recognised by this Court in several of its decisions. ...
Notification: S.O.608 -
Notification: S.O.608 Bombay University has been approved by the Council of Scientific and Industrial Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961....