https://www.taxtmi.com/caselaws?id=40319 The Supreme Court upheld the High Court's construction of the rule, finding no error in the interpretation adopted below and describing the judgment as unexceptionable. The civil appeal was dismissed, and no further examination on the merits was required once the Court affirmed that construction. Costs were awarded to the respondent. en-us Thu, 19 Jul 2001 00:00:00 +0530 Thu, 23 Aug 2018 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40319 The Supreme Court upheld the High Court's construction of the rule, finding no error in the interpretation adopted below and describing the judgment as unexceptionable. The civil appeal was dismissed, and no further examination on the merits was required once the Court affirmed that construction. Costs were awarded to the respondent. Case-Laws Income Tax Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40319