Commissioner Of Income-Tax, Bombay vs Ahmedbhai Umarbhai & Co., Bombay on 4 May, 1950
(i) In CIT v. Badhraja and Company reported in 1994 Supp (1) SCC 280,
the Hon'ble Apex Court held that the object oriented approach, however,
cannot be carried to the extent of doing violence to the plain meaning of the
Section used by rewriting the Section or substituting the words in the place of
actual words used by the legislature.