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Income Tax Act – Order rejecting application for compounding the offence should not be passed in a mechanical and pedantic manner – Guidelines of the Central Board of Indirect Taxes are intended to serve as a guide to the officers and not to defeat the objective of Act. Madras HC judge c Saravanan
by Sekar Reporter · Published May 4, 2020
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17.03.2021: ” *LAW NOTES* ” *JUDICIAL REVIEW OF ENTRIES IN THE 3 LISTS (Continued)* *(2)* The entries should be liberally interpreted and that none of the items in the list is to be read in a narrow or restricted sense and that each general word should be held to extend ancillary or subsidiary matters.
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