https://www.taxtmi.com/caselaws?id=38334 The High Court ruled in favor of the assessee, rejecting the revenue's contentions. The judgment emphasized the importance of adhering to statutory provisions in interpreting and applying tax laws, highlighting the need for efficient resolution of tax disputes to save public funds and judicial resources. en-us Fri, 10 Mar 1978 00:00:00 +0530 Mon, 05 Apr 2010 16:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38334 The High Court ruled in favor of the assessee, rejecting the revenue's contentions. The judgment emphasized the importance of adhering to statutory provisions in interpreting and applying tax laws, highlighting the need for efficient resolution of tax disputes to save public funds and judicial resources. Case-Laws Income Tax Fri, 10 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38334