Expression used in a taxing statue would ordinarily be understood in the sense which is harmonious with the object of the statute to effectuate the legislative animation .
B. L. Passi v. CIT ( 2018) 404 ITR 19/ 165 DTR 143 / 302 CTR 81/ 255 Taxman 143 (SC) , www.itatonline.org
Interpretation of taxing statutes – Interpretation of taxing statutes to be construed harmoniously with object of statute.