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curtailed by
interpreting the provisions contrary to the legislative intention.
The courts' discretion in grant or refusal of the anticipatory ... cannot be diluted by interpreting the provisions against the
legislative intention. He submitted that the life is never static
Supreme Court of India
scheme sanctioned thereun-
der, and the legislative intent to protect and preserve the
environment by reserving open space ... play grounds and 'ventilation' will
be contrary to the legislative intent, and an abuse of the
statutory power vested
Supreme Court of India
ratable of only one
construction and that against the legislative intent, Courts are help-
less; and they can only point ... meaning would in all probability be
distorted, and the legislative intent defeated."
In this connection we would also refer
Kerala High Court
employee and he has also submitted that the legislative intent is
reflected in the deliberate employment of certain terminologies ... provisions which by a simple
process of contrast, the legislative intent cant be brought on the
forefront. The learned counsel
Bombay High Court
Section 32A. His third submission was that
the legislative intent behind Section 32A is to encourage the
industrial development ... withdrawn.
He has further contended that the legislative intent in enacting
Sub-section (5) of Section 32A is clear
Income Tax Appellate Tribunal - Kolkata
Kerala High Court
A.M. Prabhakaran And Ors. vs Chithappa Sulaikabi on 23 January, 2007
Kerala High Court
Karnataka State Universities Act is a comprehensive
legislation passed with an intention of achieving eminence and
excellence in the field ... object sought to be achieved by the said
legislation, the Courts should adopt the rule of purposive construction
as opposed
Karnataka High Court
advantage", that would not be in
consonance with the legislative intent. Learned
counsel submits that there are various other
advantages ... said
view is a correct view taking into consideration
legislative intent and, as such, the same needs to
be upheld
Bombay High Court
made in order to carry out the original
legislative intent. Hence, retrospective effect given to the amendment
is justified ... much better incentive. There
was, therefore, no legislative intent to exclude depreciation for all
years.
12. Except for a change
Bombay High Court
argued
that the circular was in fulfilment of the legislative intent. The
legislative, intent was to tax the benefit arising ... advantage. Thus, there cannot, in the absence of a
legislative mandate to the contrary, be a tax on future income
Income Tax Appellate Tribunal - Bangalore
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