service" not who acquires "any" disability. If liberal interpretation is given every person in the Corporation will try to take advantage ... given there will be a long queue claiming disability. Further, liberal interpretation to Section 47 will cause havoc among the employees and there will
admissible even though the principle of liberal interpretation in
terms of Bajaj Tempo (supra) was applied.
18. In State of Haryana versus Bharti Teletech ... nature and purpose. There can be cases where
liberal interpretation or understanding would be
permissible, but in the present case, the rule position
being clear
levy of
duty at a concessional rate should be given a
liberal interpretation:
"16. It is settled law that the
notification ... their
purpose as encouragement or promotion of
certain activities should be liberally
interpreted. This composite rule is not
stated in any particular judgment
sense. It is well settled by now that a large and liberal interpretation must be placed upon all entries in the Seventh Schedule ... language of 'income" in entry 54, and by no liberal interpretation of that expression, can the legislation be put in that entry
trite that exemptions are to be strictly interpreted in fiscal statute and
the important principle of interpretation interpreting them is that in
construing an exemption ... development of
industry and trade etc., which exemption provisions may be interpreted
liberally.
Reference made:
(1) Eagle Flask Industries Limited vs. Commissioner of Central Excise
CESTAT has granted
relief to the assessee by giving a liberal
interpretation to the beneficial Notification
No.17/01-Cus dated 1.3.2001, as amended ... levy of duty at a concessional
rate should be given a liberal interpretation:
"16. It is settled law that the
notification
dwelling-house.
10. How far the Courts have gone in their liberal interpretation of Section 4 is exemplified in another Division Bench Judgment of thrs ... view and given a liberal construction to the provisions of Section 4 . Other High Courts have also given a liberal interpretation. In a decision
needs to be given a legal interpretation and not a liberal interpretation, otherwise it would tantamount to giving a free hand to the assessee ... given a 'legal interpretation' and not a 'liberal interpretation' as contended by the ld. Counsel for the appellant. If the word
given a 'legal interpretation' and
not a 'liberal interpretation', as contended by the learned counsel for the
appellant. If the word ... assessee' is given a liberal interpretation, it would
tantamount to giving a free hand to the assessee and his legal heirs and
it shall
deduction under Section 80IB cannot be allowed on the basis of liberal interpretation. Relying on the decision of Hon Supreme Court in the case ... ambiguity in the provisions of the Act, the principles of liberal interpretation in favour of the assessee cannot be applied. He, therefore, held that
