Reviewed case brief
CIT v. Vegetable Products Ltd
(1973) 88 ITR 192 (SC)
(1973) 88 ITR 192 (SC) · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1973
- Subjects
- Interpretation of Statutes
- Reviewed
- 2026-08-02
Rule established
In cases of ambiguity in a taxing statute, the interpretation favourable to the assessee must be adopted.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
(1973) 88 ITR 192 (SC)
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.