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1 - 5 of 5 (0.65 seconds)Income Tax Rules, 1962
The Income Tax Act, 1961
Section 66 in Income Tax Rules, 1962 [Entire Act]
Commissioner Of Income-Tax vs Indian Turpentine And Rosin Co. Ltd. on 7 October, 1969
(See Commissioner of' Income-tax, U.P. v. Indian Turpentine
and Rosin Co. Ltd.). (1)
If the dictionary meaning of the word "plant" were to be
taken into consideration on the principle that the literal
construction of a statue must be adhered to unless the
context renders it plain that such a construction cannot be
put on the words in question-this is what is stated in
Webster's Third New International Dictionary:-
1