Principles of strict interpretation and workability ....................................... 63
iv. Principle of harmonious construction.......................................................... 66
E. Reading TOLA into the Income Tax Act ...........................................................70
i. First proviso
protect the fulcrum of the insertion
of Section 89 CPC, harmonious construction of all the statutes is to be
adopted. Without doing the same ... alternate mechanisms, which is an aspect of the administration of
justice. Harmonious Construction needs to be adopted of all the
provisions involved
aside on this count alone.
28. Coming to further argument about harmonious construction of various provisions incorporated under the Act, 1982 right since 1991 till ... arguing that looking to the intendment of legislature, if the harmonious construction is given to various provisions contained under Section
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
also well settled that
a statute is required to be harmoniously construed so that each
provision is given effect to without defeating and/or destroying ... Court has held as under:
"It is an accepted Canon of Construction of Statutes
that a statute must be read as a whole
