Backdrop of Dominant Purpose II
It is more than well-settled, Court has to avoid interpretations which will result in a head-on clash between two Sections of an Act. One provision has to be construed with reference to other provisions, so as to make a consistent enactment. Mahadeo Prasad Bais (Dead) v. Income-Tax Officer ‘A’ Ward, Gorakhpur, (1991) 4 SCC 560 […]
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