It is a settled rule of interpretation that if two
Statutes dealing with the same subject use different
language then it is not permissible to apply the
language of one Statute to other while interpretingsuch Statutes. Similarly, once the assessee is able to
fulfill the conditions specified in section for claiming
exemption under the Act then provisions dealing with
grant of exemption should be construed liberally
because the exemptions are for the benefit of the
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Statutes dealing with the same subject use different
language then it is not permissible to apply the
language of one Statute to other while interpretingsuch Statutes. Similarly, once the assessee is able to
fulfill the conditions specified in section for claiming
exemption under the Act then provisions dealing with
grant of exemption should be construed liberally
because the exemptions are for the benefit of the
assessee.
Reportable
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No. 2812 OF 2015
Maharao Bhim Singh of Kota
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No. 2812 OF 2015
Maharao Bhim Singh of Kota
V
Commissioner of Income-tax,
Rajasthan-II, Jaipur
Dated:December 05, 2016.
Citation:(2017) 1 SCC 554
Commissioner of Income-tax,
Rajasthan-II, Jaipur
Dated:December 05, 2016.
Citation:(2017) 1 SCC 554
