It needs to be emphasized that the harshest of the provision of income tax law, when founded & also implemented on the principles of equity, fairness and justice cannot be disputed & also shall not furnish reason enough for it being dreadful, more particularly when the courts rescue the beleaguered assessees against the onslaughts of the department.
from taxmann.com News https://www.taxmann.com/topstories/222330000000020122/“uncertainty”-more-dreadful-than-even-the-most-draconian-law.aspx
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