{"id":5862,"date":"2019-06-20T10:40:13","date_gmt":"2019-06-20T10:40:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ram-kishan-dass-2019-413-itr-337-307-ctr-777-sc-2\/"},"modified":"2019-07-14T14:59:49","modified_gmt":"2019-07-14T14:59:49","slug":"cit-v-ram-kishan-dass-2019-413-itr-337-307-ctr-777-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ram-kishan-dass-2019-413-itr-337-307-ctr-777-sc-2\/","title":{"rendered":"CIT  v.  Ram Kishan Dass.  (2019) 263 Taxman 657\/ 413 ITR 337\/ 307 CTR 777 (SC)"},"content":{"rendered":"<p>The expression &#8220;and for any good and sufficient reason&#8221; in the proviso should be read to mean &#8220;or for any good and sufficient reason&#8221;. As a matter of statutory interpretation, it is well settled that the expression &#8220;and&#8221; can in a given context be read as &#8220;or&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Words and Phrases \u2014 &#8220;And&#8221; \u2014 &#8220;Or&#8221;.<\/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-5862","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1wy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5862","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=5862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5862\/revisions"}],"predecessor-version":[{"id":6144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5862\/revisions\/6144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}