{"id":1641,"date":"2018-07-07T06:04:50","date_gmt":"2018-07-07T06:04:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahaveer-kumar-jain-v-cit-2018-404-itr-738-165-dtr-113-302-ctr-1-255-taxman-161-sc-www-itatonline-org\/"},"modified":"2018-07-07T06:04:50","modified_gmt":"2018-07-07T06:04:50","slug":"mahaveer-kumar-jain-v-cit-2018-404-itr-738-165-dtr-113-302-ctr-1-255-taxman-161-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahaveer-kumar-jain-v-cit-2018-404-itr-738-165-dtr-113-302-ctr-1-255-taxman-161-sc-www-itatonline-org\/","title":{"rendered":"Mahaveer Kumar Jain v. CIT ( 2018) 404 ITR 738\/  165 DTR 113\/ 302 CTR 1\/ 255 Taxman 161   (SC) , www.itatonline.org"},"content":{"rendered":"<p>A taxing statue should not be interpreted in such a manner that its effect would be to cast a burden twice over for the payment of tax on the taxpayer unless the language of the statute is so compelling that the Court has no alternative than to accept it. In a case of reasonable doubt , the construction most beneficial to the tax payer is to be adopted .( Referred, Laxmipat Singhania v. CIT ( 1969) 72 ITR 291 (SC)\u00a0 Jain Brothers v. UOI ( 1970) 77 ITR\u00a0 107 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of  taxing statues- Rule against double taxation<\/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-1641","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1641","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=1641"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1641\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}