Srinidhi Karti Chidambaram & Ors v. PCIT ( 2018) 172 DTR 113 /305 CTR 689 /( 2019) 411 ITR 1( Mad) (HC)

Interpretation of taxing statues – Literal interpreatations- Black Money (Undisclosed Foreign Income and Assets ) and Imposition of tax Act , 2015 .

Unless there is any ambiguity it would not be open to the court to depart from the normal rule of construction which is that intention of the Legislature should be primarily gathered from the words which are  used .It is only when the words used are ambiguous that rthey would stand to be examined and construed in the light of surrounding cirmustnces and Constitutional principle and practice .