{"id":5492,"date":"2019-05-21T00:23:44","date_gmt":"2019-05-21T00:23:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-aarham-softronics-2019-412-itr-632-261-taxman-529-175-dtr-105-307-ctr-233-sc-www-itatonline-org\/"},"modified":"2019-05-21T00:23:44","modified_gmt":"2019-05-21T00:23:44","slug":"pcit-v-aarham-softronics-2019-412-itr-632-261-taxman-529-175-dtr-105-307-ctr-233-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-aarham-softronics-2019-412-itr-632-261-taxman-529-175-dtr-105-307-ctr-233-sc-www-itatonline-org\/","title":{"rendered":"PCIT v. Aarham Softronics  (2019)  412 ITR 632 \/ 261 Taxman 529 \/ 175 DTR 105 \/ 307 CTR 233  (SC ),www.itatonline.org"},"content":{"rendered":"<p>It is well accepted that a statute must be construed according to the intention of the legislature and courts should act upon the true intention of the legislation while applying law and while interpreting the law . If a statutory provision is open to more than one meaning , the Court has to choose the interpretation which represents the intention of the legislature. \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2013 Intention of legislature to be seen \u2013 Industrial undertaking- Initial assessment year. [ S.80IC ]<\/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-5492","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1qA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5492","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=5492"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5492\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}