National Co-Operative Development Corporation v. ACIT (2026) 484 ITR 193/ 308 Taxman 168 / 348 CTR 83 (SC) Editorial : Editorial : National Co-operative Development Corporation v. ACIT [2012] 204 Taxman 6 /[2013] 356 ITR 184 (Delhi) (HC) affirmed.

Interpretation of taxing statutes-Strict interpretation-Precedent-Judgment based on old, broader law cannot be used to interpret new, stricter provision.[S.36(1)(vii)]