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AAR on Allowability of deduction U/s. 36(1)(viii) / 36(1)(viiia) of IT Act claimed by a Government company
Case Law Details
- Case Name
- In re Rural Electrification Corpn. Ltd. (Authority for Advance Rulings, New Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Advance Rulings
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SUMMARY OF ADVANCE RULING
Merely because the objective of the provision will be better served, it is not permissible to read words into a provision which is otherwise clear.
RELEVANT PARAGRAPH
5. It would be appropriate to reproduce section 36(1)(viii) of the Act as it stood in the relevant assessment years i.e. A.Y.1997-98 in the following terms: –
Section 36(1)(viii) : as it stood in the statute during the A.Y.(1997-98) 36(1) – The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income r...
