worth of Ms. Bagchi‟s submission
in the light of the punctuations in clause 2(s). It has been held by a Bench of
nine ... para 18] that when a provision is
carefully punctuated and there is doubt about its meaning, weight should
undoubtedly be given to the punctuation; however
worth of Ms. Bagchi‟s
submission in the light of the punctuations in clause 2(s). It has
been held by a Bench of nine ... para 18] that when a provision is carefully
punctuated and there is doubt about its meaning, weight should
undoubtedly be given to the punctuation; however
respondent is that due to typographical
mistake while recording the evidence, wrongly punctuation
mark was given to incomplete part of sentence after the
date ... Looking to above referred sentence, it
indicates that due to typographical mistake punctuation
mark (full stop) was typed at wrong place and before
M/S. Idea Cellular Limited, Indore vs The Cit (Tds), Bhopal on 23 April, 2024
Idea Cellular Limited, Indore vs Dcit Tds, Indore on 23 April, 2024
आयकर अपीलीय अिधकरण
M/S. Idea Cellular Limited, Indore vs The Dcit (Tds), Indore on 1 August, 2024
M/S. Idea Cellular Limited, Indore vs The Dcit (Tds), Indore on 1 August, 2024
Shri Mukesh Sangla, Indore vs The Dcit (Central), Indore on 1 August, 2024
आयकर अपीलीय
M/S. Idea Cellular Limited, Indore vs The Dcit (Tds), Indore on 1 August, 2024
strength of the several authorities cited
by him, that normally punctuation by itself cannot control the
interpretation of a statutory provision and in fact ... counsel for
the assessee did not seriously dispute the proposition. However, the
punctuation the use of the comma coupled with the setting and words
surrounding
