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lies on the assessee, under the facts available on record. A harmonious construction of section 106 of the evidence Act and section

1823/Mum./2012 in preference to long' term capital gains. Harmonious construction of S.70(2)(i) and 71(3) leads to conclude that

High Court had held that: ,"A harmonious construction of section 1 06 of the Evidence Act and section 68 of the Income

Nahar Enterprises, Mumbai vs Dcit (Osd) Cen Rg 7, Mumbai on 7 April, 2017 आयकर

which was allowed by the Revenue. There is a need for harmonious construction of these relevant sections to arrive at the true mandate

provisions of sections 191 and subsection (1) of Section 201 , a harmonious construction has to be adopted and such interpretation is to be put which

lies on the assessee, under the facts available on record. A harmonious construction of section 106 of the evidence Act and section

long term capital gains if the amount is invested in acquisition/ construction of new residential property and is meant to encourage investment in housing sector ... other principles of interpretation of statute such as equity, purposive or harmonious construction etc. . It is also well accepted 11 ITA 5420/Mum/2016 proposition

lies on the assessee, under the facts available on record. A harmonious construction of section 106 of the evidence Act and section

statutes would primarily be understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative intention ... claim for exemption from tax. It has also been said that harmonious construction of the provisions which subserve the object and purpose should also