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Hi Tech Foods, Solan vs Assessee on 26 July, 2011

intention of the Legislature. 31. It can thus be seen that the debates in the Parliament are ordinarily not considered as the aids for interpretation ... that departure is made in two exceptional cases, namely, the debates in the Constituent Assembly and in case of Finance Minister s speech explaining
Income Tax Appellate Tribunal - Chandigarh Cites 59 - Cited by 0 - Full Document

Sh. Pritam Chand, Kangra vs Assessee on 17 August, 2012

intention of the Legislature. 31. It can thus be seen that the debates in the Parliament are ordinarily not considered as the aids for interpretation ... that departure is made in two exceptional cases, namely, the debates in the Constituent Assembly and in case of Finance Minister s speech explaining
Income Tax Appellate Tribunal - Chandigarh Cites 42 - Cited by 0 - Full Document
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