{"id":1549,"date":"2018-07-01T06:57:30","date_gmt":"2018-07-01T06:57:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-calcutta-export-company-2018-404-itr-654-165-dtr-321-302-ctr-201-255-taxman-293-sc-www-itatonline-org\/"},"modified":"2018-07-01T06:57:30","modified_gmt":"2018-07-01T06:57:30","slug":"cit-v-calcutta-export-company-2018-404-itr-654-165-dtr-321-302-ctr-201-255-taxman-293-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-calcutta-export-company-2018-404-itr-654-165-dtr-321-302-ctr-201-255-taxman-293-sc-www-itatonline-org\/","title":{"rendered":"CIT v. Calcutta Export Company (2018) 404 ITR 654\/ 165 DTR 321\/302 CTR 201\/ 255 Taxman 293   (SC), www.itatonline.org"},"content":{"rendered":"<p>A proviso which is inserted to remedy unintended consequences and to make the provision workable , a proviso which supplies an obvious omission in the section , is required to be read in to section to give the section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation can be given to the section as a whole .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statues- Proviso- Amendment to remedy unintended consequences and make provision workable is to be treated as retrospective .[ S.40(a)(ia) ,139(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1549","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1549"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1549\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}