https://www.taxtmi.com/caselaws?id=301387 A rehabilitation-related concession under a sanctioned scheme must be construed in the context of the scheme as a whole, including surrounding clauses and later authoritative clarification. The court held that the expression "break-down/rehabilitation" could not be confined narrowly to electrical breakdowns where the scheme's language and subsequent directions showed that the benefit was intended for the entire rehabilitation period. The note sheet and later BIFR order supported this broader reading, and the reliefs and concessions under clause 8 were therefore available throughout the rehabilitation period. en-us Tue, 19 Aug 2014 00:00:00 +0530 Fri, 01 Apr 2022 20:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301387 A rehabilitation-related concession under a sanctioned scheme must be construed in the context of the scheme as a whole, including surrounding clauses and later authoritative clarification. The court held that the expression "break-down/rehabilitation" could not be confined narrowly to electrical breakdowns where the scheme's language and subsequent directions showed that the benefit was intended for the entire rehabilitation period. The note sheet and later BIFR order supported this broader reading, and the reliefs and concessions under clause 8 were therefore available throughout the rehabilitation period. Case-Laws Indian Laws Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301387