Landmark case · Interpretation of Statutes · Semester 4

K.P. Varghese v. Income-tax Officer

AIR 1981 SC 1922 · Supreme Court of India

A fiscal provision aimed at tax evasion was read purposively; a rigid literal reading that produced unjust results was rejected.

From topic

Penal, fiscal and beneficial (welfare) construction — Unit III, Interpretation of Statutes.

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