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International Research Park ... vs Assistant Commissioner Of Income-Tax on 25 July, 1994

ambiguity about the interpretation of Section 80HHC. In such a situation, the literal interpretation must give way to contextual interpretation. Commenting upon the examples given ... principles of interpretation as to when the golden rule of interpretation should be adopted and as to when the contextual rule of interpretation should
Income Tax Appellate Tribunal - Delhi Cites 59 - Cited by 40 - Full Document
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