https://www.taxtmi.com/highlights?id=60137 Rate of tax u/s 115A - Incorrect tax rate applied by the assessing officer on the income offered by the assessee - if strict and literal interpretation of a statutory provision leads to undesirable consequences and not only renders it unworkable but also causes harassment to the taxpayer, then, it has to be avoided and the provision has to be construed harmoniously to make it workable - AT en-us Sat, 16 Oct 2021 13:43:30 +0530 Sat, 16 Oct 2021 13:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60137 Rate of tax u/s 115A - Incorrect tax rate applied by the assessing officer on the income offered by the assessee - if strict and literal interpretation of a statutory provision leads to undesirable consequences and not only renders it unworkable but also causes harassment to the taxpayer, then, it has to be avoided and the provision has to be construed harmoniously to make it workable - AT Highlights Income Tax Sat, 16 Oct 2021 13:43:30 +0530 https://www.taxtmi.com/highlights?id=60137