National Housing Bank, New Delhi vs Addl. Cit, New Delhi on 14 February, 2017
In the case of
CIT Vs. H Begum { 1989} 176 ITR 38 (SC), Hon'ble Apex Court
has observed that, "one of the pillars of statutory interpretation,
viz, the literal rule, demands that, if the meaning of the statutory
provisions is plain, the courts must apply it regardless of the
result."