legislative intendment would arise, in our opinion, if the language of the statute is either ambiguous or conflicting or gives a meaning leading to absurdity ... aids to interpretation where the language of provision is clear and unambiguous. Consequently, the meaning of each word used by the Legislature
M/S Google India Private Limited, ... vs Dy. D.I.T., Bangalore on 23 October
M/S Tata Elxsi Ltd , Bangalore vs Deputy Commissioner Of Income Tax ... on 5 December
C. Ramaiah Reddy vs Assistant Commissioner Of Income Tax on 25 July, 2003
Equivalent citations
Microland Ltd. vs Assistant Commissioner Of Income Tax on 17 March, 1998
Equivalent citations: [1998
M/S. Ramgad Minerals And Mining ... vs Assistant Commissioner Of Income Tax, ... on 4 November
use of funds, which are effective checks and curtail and deny
ITA No. 2864/Bang/2017
Page 15 of 18
benefit in cases of abuse ... narrow and coloured view will be
counter-productive and contrary to the language of Section 2(15) of
the Act."
17. From the above
Flughafen Zurich Ag, Bangalore vs Ddit International Taxation , ... on 10 March, 2017
IN THE INCOME
Mining Impact
Zone (CEPMIZ) in order to restore the environmental
language caused in the area by illegal and reckless mining
on a very large scale ... that the environment
in the area may not suffer from any such abuse and
destruction in future .........
I. Compensatory payment
(a) Each of the leaseholders
M/S. Ltimindtree Limited (Successor In ... vs The Deputy Commissioner Of Income Tax, ... on 11
