https://www.taxtmi.com/article/detailed?id=7355 The article stresses that in the Berger Paints disputes the assessee's limited pleading on whether share premium forms part of "capital employed" likely contributed to losses at each appellate stage. It urges adducing evidence that share premium was actually deployed in the business, providing detailed computations of capital employed, and advancing alternative meanings and purposive constructions of "capital employed"-arguing that enumerations after the word "means" can be contextually illustrative rather than strictly exhaustive-so that all practical legal and factual contentions are considered. en-us Tue, 04 Apr 2017 09:52:17 +0530 Tue, 04 Apr 2017 09:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7355 The article stresses that in the Berger Paints disputes the assessee's limited pleading on whether share premium forms part of "capital employed" likely contributed to losses at each appellate stage. It urges adducing evidence that share premium was actually deployed in the business, providing detailed computations of capital employed, and advancing alternative meanings and purposive constructions of "capital employed"-arguing that enumerations after the word "means" can be contextually illustrative rather than strictly exhaustive-so that all practical legal and factual contentions are considered. Articles Income Tax Tue, 04 Apr 2017 09:52:17 +0530 https://www.taxtmi.com/article/detailed?id=7355