Fill in the following details to e-mail
To
Cc
Subject
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Supreme Court <br /><br /> Giving a constitutional enactment the widest possible meaning<br /><br /> MANU/SC/0070/1954 - (01 Nov 1954)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Navinchandra Mafatlal v. The Commissioner of Income Tax, Bombay City</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>It seems prerequisite that any case seeking to send aftershocks into the legal system should have the word Mafatlal in it. Certainly, Mr. Mafatlal here may not quite comprise the elite constitutional club of his eponymous brethren, but its amplitude is no less wide. Considering if capital gain could be construed as income, the Court concluded that income in “its natural meaning embraces any profit or gain which is actually received”. In its obiter the Court provided much interpretational fodder and freedom to courts in the future; it noted, “words [in a constitutional enactment] should be read in their ordinary, natural and grammatical meaning… the most liberal construction should be upon the words”.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Wallace Brothers and Co. Ltd. vs. The Commissioner of Income Tax <manuid>MANU/PR/0011/1948</manuid> United Provinces vs. Mt. Atiqa Begum and Ors. <manuid>MANU/FE/0003/1940</manuid> The State of Bombay and Anr. vs. F.N. Balsara <manuid>MANU/SC/0009/1951</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : Income, constitution, interpretation, widest, natural meaning</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>