matter we will admit it. Once the submissions were heard on the maid appeal, we heard the counsel of this ground also and felt that
Explanation to Section 115-JA . In view of the above, the claim maid by the assessee for the assessment year 98-99 is allowed
Hls Asia Ltd., New Delhi vs Dcit, New Delhi on 24 February, 2020
IN THE
settled
principle of law that procedural law is the hand maid of
justice and has to be so interpreted to advance the cause of
justice
premises of the society without valid certificate. The
vendors who were house maid, sweepers, washer-men, electrician,
carpenters, plumbers etc. worked for the residents/members
poorest of the poor
families of garbage collectors, waste pickers, domestic maids, rickshaw pullers and daily
wagers living in jhuggies in very unhygienic and pathetic
applied in a manner so as to make it a hand-maid to the cause of justice, and it cannot be treated as a substantive
Mayur Vihar, Delhi in the name of Smt. Vineeta Singh
& her maid servant, Kalindi.
Rs.16,33,000/-
iv) Difference in cost of construction
strength of students was found only 38. There were six
teachers, clerk, maid, and peon one each and two watchmen.
3.1. The issue before
absence and was
handed over to her by her house-maid on the very date of hearing