Case Law Details
Case Name : Commissioner of Income Tax IV Vs Sikandarkhan N Tunvar (Gujarat High Court at Ahmedabad)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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debates in the Parliament are ordinarily not considered as the aids for interpretation of the ultimate provision which may be brought into the statute. The debates at best indicate the opinion of the individual members and are ordinarily not relied upon for interpreting the provisions, particularly when the provisions are plain. We are conscious that departure is made in two exceptional cases, namely, the debates in the Constituent Assembly and in case of Finance Minister’s speech explaining the reason for introduction of a certain provision. The rea
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Simple accounting analogy is that any payment first becomes payable and then gets paid.No payment can be cotemplated with out the amount first becomming payable.A wrong conclusion is now set right.