https://www.taxtmi.com/caselaws?id=301387 Reliefs and concessions under clause 8 of a modified rehabilitation scheme applied throughout the rehabilitation period, rather than being confined to electrical breakdown periods. The scheme's revival purpose, surrounding clauses, and subsequent Board directions supported reading "break-down/rehabilitation" broadly. References elsewhere to the rehabilitation period, together with the Note Sheet and later BIFR order, confirmed that the concession was not limited to isolated breakdowns. Rehabilitation-related benefits in a sanctioned scheme must be construed holistically; a narrow literal interpretation cannot restrict benefits where the scheme and authoritative clarification establish broader coverage. 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 Reliefs and concessions under clause 8 of a modified rehabilitation scheme applied throughout the rehabilitation period, rather than being confined to electrical breakdown periods. The scheme's revival purpose, surrounding clauses, and subsequent Board directions supported reading "break-down/rehabilitation" broadly. References elsewhere to the rehabilitation period, together with the Note Sheet and later BIFR order, confirmed that the concession was not limited to isolated breakdowns. Rehabilitation-related benefits in a sanctioned scheme must be construed holistically; a narrow literal interpretation cannot restrict benefits where the scheme and authoritative clarification establish broader coverage. Case-Laws Indian Laws Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301387