1 - 10 of 23894 (2.53 seconds)
question
is one of interpretation of a penal provision in the statute - should
it be strictly construed ... penal provision and,
therefore, it must be very strictly construed. When the language
employed by the statute is very clear
Gujarat High Court
State Insurance Act,
1943 [Section 2(9)]---Construction of-strict interpretation
when leads to unjust situation, duty of Judges, indicated ... render it futile or sterile. Whenever strict interpretation
of the statute gives rise to unjust situation or results,
the Judges
Supreme Court of India
According
to him, the tariff sub-heading must be interpreted strictly in
accordance with the well-known rule of strict ... which states that a taxation statute has to be interpreted
strictly in accordance with the express language of the statute
Customs, Excise and Gold Tribunal - Calcutta
meaning and purpose
of the rule requiring a strict interpretation of statutes ousting the
jurisdiction of the Civil Courts ... mind the principle on which
this rule of strict interpretation of statutes ousting the jurisdiction
of civil courts is based
Allahabad High Court
income. Therefore, this section had to be interpreted
strictly. He pointed out that the expression "moneys payable" and the
expression ... sold" will have to be interpreted strictly. He referred to
Section 43 of the Act in which the main section
Income Tax Appellate Tribunal - Mumbai
Dictionary, 1972 Edition, page 456). If we have to strictly interpret
the Sub-section (3) of Section 80HHC, then ... local activity of business is non-trade.
The strict interpretation of the section would mean that, (a) the
deduction
Income Tax Appellate Tribunal - Delhi
Interpretation of Statutes-Rule of strict
interpretation of penal statutes-Whether affects primary
test that language used in enactment when ... State authorities. [138 B-D]
6. The rule of strict interpretation of penal statutes
does not In any way affect
Supreme Court of India
case of a fiscal statute the provisions must
be strictly interpreted giving every benefit of doubt to the
subject ... show that the Courts have
to interpret the provisions of a fiscal statute strictly so
as to give benefit
Supreme Court of India
Bombay
, that exemption notification had to be interpreted
strictly and not liberally, and that the notification has to be read ... only observed that the
exemption notifications have to be interpreted strictly and not
liberally and that the notification
Customs, Excise and Gold Tribunal - Delhi
rule regarding
exemptions is that exemptions should generally be strictly interpreted
but beneficial exemptions having their purpose as encouragement ... majority of judgements emphasize that exemptions are
to be strictly interpreted while some of them insist that exemptions in
fiscal
Supreme Court of India
Get new documents for this query in your RSS feed reader -