Supreme Court of India
Commissioner of Wealth-tax v. Smt. Hashmatunnisa Begum
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From the headnote
Wealth Tax Act, 1957: Section 4(1)(a) Proviso-Wea/th tax Assets transferred by way of gift-Exemption-Whether gifts made before assessment year commencing after March 31, 1964 entitled to ' benefit of exemption-For any assessmeni year commencing after March 31, 1964-lnterpretation of. Statutory Interpretation: Literal rule-Meaning of statute is plain-Court must apply regardless of result-Court not entitled to read statute in another way anxious to avoid its unconstitutionality. c Words and Phrases: 'lnterpretation'-'Construction'-Meaning of. In Civil Appeal No. 1118 of 1975 the
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