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(i) Whether Section 10A of the Act is beyond the purview of the computation mechanism of total income as defined under the Act. Consequently, is the income of a Section 10A unit required to be excluded before arriving at the gross total income of the assessee? (ii) Whether the phrase “total income” in Section 10A of the Act is akin and pari materia with the said expression as appearing in Section 2(45) of the Act? (iii) Whether even after the amendment made with effect from 1.04.2001, Section 10A of the Act continues to remain an exemption section and not a deduction section? (iv) Whether losses of other 10A Units or non 10A Units can be set off against the profits of 10A Units before deductions under Section 10A are effected? (v) Whether brought forward business losses and unabsorbed depreciation of 10A Units or non 10A Units can be set off against the profits of another 10A Units of the assessee.

                                                                  REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION
                       CIVIL APPEAL  NO. 8498 OF 2013



C.I.T. & ANR.                                      APPELLANT(s)


                                   VERSUS

M/S YOKOGAWA INDIA LTD.                        RESPONDENT(s)



                                    WITH

CIVIL APPEAL Nos. 8496/2013,  8497/2013,  8502/2013,  8508/2013,  8511/2013,
8512/2013,   8514/2013,   8516/2013,   8517/2013,   8520/2013,    8925/2013,
8926/2013,   8928/2013,   8788/2012,   8790/2012,   8534/2013,    8563/2013,
8564/2013,   8923/2013,   8924/2013,   8930/2013,   8931/2013,    8232/2015,
9253/2015,  CIVIL  APPEAL  No.12253/2016  (arising  out  of  S.L.P.(C)   No.
36441/2013), CIVIL  APPEAL  No.12252/2016  (arising  out  of  S.L.P.(C)  No.
36442/2013), CIVIL  APPEAL  No.12205/2016  (arising  out  of  S.L.P.(C)  No.
977/2014),  CIVIL  APPEAL  No.12207/2016  (arising  out  of  S.L.P.(C)   No.
2328/2014),  CIVIL  APPEAL  No.12250/2016  (arising  out  of  S.L.P.(C)  No.
10261/2014), CIVIL  APPEAL  No.12254/2016  (arising  out  of  S.L.P.(C)  No.
8391/2015), CIVIL  APPEAL  No.12206/2016   (arising  out  of  S.L.P.(C)  No.
13840/2015), CIVIL  APPEAL  No.12251/2016  (arising  out  of  S.L.P.(C)  No.
18157/2015),  CIVIL APPEAL No.12208/2016   (arising  out  of  S.L.P.(C)  No.
26484/2015), CIVIL APPEAL  No.12203/2016   (arising  out  of  S.L.P.(C)  No.
1652/2013), CIVIL  APPEAL  No.12204/2016   (arising  out  of  S.L.P.(C)  No.
13861/2016) and CIVIL APPEAL No.12255/2016 (arising out of  S.L.P.  (C)  No.
33728/2016).


                               J U D G M E N T



RANJAN GOGOI, J.

      Leave granted in all the special leave petitions.

2.    The true and correct meaning and effect of the provisions  of  Section
10A of the Income Tax Act, 1961 (hereinafter referred to as  “the  Act”)  is
the principal issue arising for determination of the Court. At  the  outset,
it must be made clear that the decision of this Court  with  regard  to  the
provisions of Section 10A of the Act would equally be  applicable  to  cases
governed by the provisions  of  Section  10B  in  view  of  the  said  later
provision being pari materia with Section 10A of the Act though governing  a
different situation.

3.    The broad question indicated above may be conveniently dissected  into
the following specific questions arising in the cases under consideration.
(i)   Whether  Section  10A  of  the  Act  is  beyond  the  purview  of  the
computation  mechanism  of  total  income  as   defined   under   the   Act.
Consequently, is the income of a Section 10A unit required  to  be  excluded
before arriving at the gross total income of the assessee?
(ii)  Whether the phrase “total income” in Section 10A of the  Act  is  akin
and pari materia with the said expression as appearing in Section  2(45)  of
the Act?
(iii) Whether even after the amendment  made  with  effect  from  1.04.2001,
Section 10A of the Act continues to remain an exemption section  and  not  a
deduction section?
(iv)  Whether losses of other 10A Units or non 10A  Units  can  be  set  off
against the profits of 10A Units before deductions  under  Section  10A  are
effected?
(v)   Whether brought forward business losses  and  unabsorbed  depreciation
of 10A Units or non 10A Units can be set off against the profits of  another
10A Units of the assessee.
4.    At the very outset, Section 10A of the Act as it existed prior to  its
amendment by the Finance Act of 2000 with effect from 1.04.2001;  subsequent
to the aforesaid amendment and the provisions of Section 10A of the Act,  as
further amended by the Finance Act,  2003  with  retrospective  effect  from
1.04.2001 may be conveniently set out below.

5.    Section 10A of the Act, as it stood prior to  the  amendment  made  by
the Finance Act, 2000, (amendment effective from 1.4.2001) was as follows:
“10A. (1) Subject to the provisions of this section, any profits  and  gains
derived by an assessee from an industrial undertaking to which this  section
applies shall not be included in the total income of the assessee.

(2) This section applies to any industrial  undertaking  which  fulfils  all
the following conditions, namely:—

...
(ia)  in relation to an undertaking which begins to manufacture  or  produce
any article or thing on or after the 1st day of April, 1995, its exports  of
such articles or things are not less  than  seventy-five  per  cent  of  the
total sales thereof during the previous year;

Provided …


(3)    The profits and gains referred to in sub-section  (1)  shall  not  be
included in the  total  income  of  the  assessee  in  respect  of  any  ten
consecutive assessment years,  beginning with the assessment  year  relevant
to  the  previous  year  in  which  the  industrial  undertaking  begins  to
manufacture or produce articles or things.

(4)  Notwithstanding anything contained in any other provision of this  Act,
in computing the total income of the assessee of the previous year  relevant
to the assessment year immediately  succeeding  the  last  of  the  relevant
assessment years, or of  any  previous  year,  relevant  to  any  subsequent
assessment year,—

section 32, section 32A, section 33, section 35  and  clause  (ix)  of  sub-
section (1) of section 36 shall apply as if  every  allowance  or  deduction
referred to therein and relating to or allowable for  any  of  the  relevant
assessment  years,  in  relation  to  any  building,  machinery,  plant   or
furniture  used  for  the  purposes  of  the  business  of  the   industrial
undertaking in the previous year relevant to such  assessment  year  or  any
expenditure incurred for the purposes of  such  business  in  such  previous
year had been given full effect to  for  that  assessment  year  itself  and
accordingly sub-section (2) of section 32, clause (ii)  of  sub-section  (3)
of section 32A, clause (ii) of sub-section (2) of  section  33,  sub-section
(4) of section 35 or the second proviso to clause (ix)  of  sub-section  (1)
of section 36, as the case may be, shall not apply in relation to  any  such
allowance or deduction;

no loss referred to in sub-section (1) of section 72 or sub-section  (1)  or
sub-section (3) of section 74 and no deficiency referred to  in  sub-section
(3) of section 80J, in so far as such loss  or  deficiency  relates  to  the
business of the industrial undertaking, shall be carried forward or set  off
where such loss, or, as the case may be, deficiency relates to  any  of  the
relevant assessment years;

no deduction shall be  allowed  under  section  80HH  or  section  80HHA  or
section 80-I or section 80-IA or section 80-IB or section  80J  in  relation
to the profits and gains of the industrial undertaking; and

in computing the depreciation allowance under section 32, the  written  down
value of any asset used for the purposes of the business of  the  industrial
undertaking shall be computed as  if  the  assessee  had  claimed  and  been
actually allowed the deduction in respect of depreciation for  each  of  the
relevant assessment years.

(5)   …

(6)   The provisions of sub-section (8) and sub-section (9) of section  80-I
shall, so far as may be, apply in relation  to  the  industrial  undertaking
referred to  in  this  section  as  they  apply  for  the  purposes  of  the
industrial undertaking referred to in section 80-I.

(7)   …

(8)   …

6.    Section 10A was substituted by the Finance Act, 2000 with effect  from
1.4.2001 in the following terms:
“10A. (1) Subject to the provisions of this section,  a  deduction  of  such
profits and gains as are derived  by  an  undertaking  from  the  export  of
articles or things or computer software for  a  period  of  ten  consecutive
assessment  years  beginning  with  the  assessment  year  relevant  to  the
previous year in which the undertaking  begins  to  manufacture  or  produce
such articles or things or computer software, as the case may be,  shall  be
allowed from the total income of the assessee:

Provided that where in computing the total income  of  the  undertaking  for
any assessment year,  its  profits  and  gains  had  not  been  included  by
application of the provisions  of  this  section  as  it  stood  immediately
before its substitution by the Finance Act, 2000, the undertaking  shall  be
entitled  to  deduction  referred  to  in  this  sub-section  only  for  the
unexpired period of the aforesaid ten consecutive assessment years:

Provided further that where an undertaking initially  located  in  any  free
trade zone or export processing zone is subsequently located  in  a  special
economic zone by reason of conversion of such  free  trade  zone  or  export
processing zone into a special economic zone, the period of ten  consecutive
assessment years referred to in this sub-section shall be reckoned from  the
assessment year relevant to the previous year in which the  undertaking  was
first set up in such free trade zone or export processing zone:

Provided also that the profits and gains derived from  such  domestic  sales
of articles or things or computer software as do not exceed twenty-five  per
cent of total sales shall be deemed to be  the  profits  and  gains  derived
from the export of articles or things or computer software.

Provided also that no deduction under this section shall be allowed  to  any
undertaking for the assessment year beginning  on  the  1st  day  of  April,
2010 and subsequent years.

(2)   This  section  applies  to  any  undertaking  which  fulfils  all  the
following conditions, namely :—

(i)   …

(a)   …

(b)   …

(c)   …

(ii)   …

(3)   …

(4)   For the purposes of sub-section (1), the profits derived  from  export
of articles or things or computer software shall be the amount  which  bears
to the profits of the business, the same proportion as the  export  turnover
in respect of such articles or things or  computer  software  bears  to  the
total turnover of the business carried on by the assessee.

(5)   …

(6)   Notwithstanding anything contained in  any  other  provision  of  this
Act, in computing the total income of the  assessee  of  the  previous  year
relevant to the assessment year  immediately  succeeding  the  last  of  the
relevant assessment  years,  or  of  any  previous  year,  relevant  to  any
subsequent assessment year,—

(i)   Section 32, section 32A, section 33, section 35  and  clause  (ix)  of
sub-section (1)  of  section  36  shall  apply  as  if  every  allowance  or
deduction referred to therein and relating to or allowable for  any  of  the
relevant assessment years, in relation to any building, machinery, plant  or
furniture used for the purposes of the business of the  undertaking  in  the
previous year relevant to such assessment year or any  expenditure  incurred
for the purposes of such business in such previous year had been given  full
effect to for that assessment year itself and  accordingly  sub-section  (2)
of section 32, clause (ii) of sub-section (3) of section  32A,  clause  (ii)
of sub-section (2) of section 33, sub-section  (4)  of  section  35  or  the
second proviso to clause (ix) of sub-section (1) of section 36, as the  case
may be, shall not apply in relation to any such allowance or deduction;

(ii)  no loss referred to in sub-section (1) of section  72  or  sub-section
(1) or sub-section (3) of section 74 in so far as such loss relates  to  the
business of the undertaking, shall be carried forward or set off where  such
loss relates to any of the relevant assessment years;

(iii) no deduction shall be allowed under section 80HH or section  80HHA  or
section 80-I or section 80-IA or section 80-IB in relation  to  the  profits
and gains of the undertaking; and

(iv) in computing the depreciation allowance under section 32,  the  written
down value of any asset used  for  the  purposes  of  the  business  of  the
undertaking shall be computed as  if  the  assessee  had  claimed  and  been
actually allowed the deduction in respect of depreciation for  each  of  the
relevant assessment year.

(7)   The provisions of sub-section (8) and sub-section (10) of section  80-
IA shall, so far as may be, apply in relation to  the  undertaking  referred
to in this section as  they  apply  for  the  purposes  of  the  undertaking
referred to in section 80-IA.”



7.    Section 10A  was further amended by  the  Finance  Act  of  2003  with
retrospective effect from 1.04.2001. For the purposes of the  present  case,
the amendments introducing Section  (1A);  making  the  provisions  of  sub-
section (4) subject to the provisions of Sections (1) and  (1A)  and  making
the benefit of the provisions of Sections 32, 32A, 33, 35  and  clause  (ix)
of Section 36(1) and also Sections 72(1) and 74(1) and  (3)  operative  from
the assessment year 2001-2002 alone would be significant.

8.    The cardinal principles of interpretation of taxing  statutes  centers
around the opinion of Rowlatt, J.  in  Cape  Brandy  Syndicate  vs.   Inland
Revenue Commissioner[1] which has virtually become the  locus  classicus[2].
The above would dispense with the necessity of any  further  elaboration  of
the subject notwithstanding the numerous precedents  available  inasmuch  as
the evolution of all such principles are within  the  four  corners  of  the
following opinion of Rowlatt, J.
“…in a taxing Act one has to look merely at what is clearly said.  There  is
no room for any intendment. There is no equity about  a  tax.  There  is  no
presumption as to a tax. Nothing  is  to  be  read  in,  nothing  is  to  be
implied. One can only look fairly at the language used.”

9.    The amendment of Section 10A of the Act,  by  the  Finance  Act,  2000
with effect  from  1.4.2001,  specifically  uses  the  words  ‘deduction  of
profits and gains derived by an eligible unit …… from the  total  income  of
the assessee’.  There are other  provisions  of  Section  10A,  as  amended,
which could be suggestive of the fact that by the amendment made by  Finance
Act, 2000, Section 10A had  changed  its  colour  from  being  an  exemption
section to a provision providing for deduction.  Yet, Section 10A  continued
to remain in Chapter III of the Act which Chapter deals with  incomes  which
do not form part of the total income.   There  are  several  Circulars  that
have been placed before us by the contesting parties to explain the  purpose
and object of the amendment.  Having  looked  at  the  aforesaid  Circulars,
issued from time to time, what  we  find  is  a  fair  amount  of  ambiguity
therein as to the true nature and effect of  the  amendment.   Specifically,
we may refer to Circular No. 7 dated 16.07.2013  as  well  as  Circular  No.
01/2013 dated 17.01.2013 which appear to be  conflicting  and  contradictory
to each other; in the former Circular the provision, i.e.,  Section  10A  is
referred to as providing for deductions whereas the later Circular uses  the
expression “exemption” while referring to the  provisions  of  Sections  10A
and 10B of the Act.  Even the Income Tax Return Forms i.e. Form No. 1  dated
17.08.2001 and Form No. 6  for  the  assessment  year  2012-13  are  equally
contradictory.  The appellant  Revenue  would,  however   contend  that,  ex
facie, from the language appearing in Section 10A it is crystal  clear  that
the aforesaid provision  of  the  Act,  as  amended  by  Finance  Act,  2000
provides for deductions from the gross  total  income,  notwithstanding  the
use of the words ‘total income’ in Section  10A.   Exemptions  provided  for
under the old  Section  10A  have  been  discontinued  by  the  Legislature.
According to the Revenue, where the purport and effect  of  the  statute  is
clear from the language used there is no scope to turn to Chapter  notes  or
the marginal notes so as to  understand  Section  10A  to  be  an  exemption
section on the basis that the said provision is still  included  in  Chapter
III of the Act.  Reliance in this regard has been placed on the decision  of
this Court in Tata Power Co. Ltd.  vs.  Reliance Energy Ltd.[3]  wherein  at
page 687, it is held that:
“89. Chapter headings and the marginal notes are parts of the statute.  They
have also been enacted by Parliament. There cannot, thus, be any doubt  that
it can be used in aid of the construction.  It  is,  however,  well  settled
that if the wordings of the statutory provision are clear  and  unambiguous,
construction of the statute with the aid of “chapter heading” and  “marginal
note” may not arise. It may be that heading and marginal note, however,  are
of a very limited use in interpretation because  of  its  necessarily  brief
and inaccurate nature. They are, however,  not  irrelevant.  They  certainly
cannot be taken into consideration if they differ  from  the  material  they
describe.”

10.   The Revenue further contends that by virtue of the amendment  made  by
Finance Act, 2000, deductions under Section 10A are required to be made  and
allowed at the stage of computation of total income under Chapter VI of  the
Act notwithstanding the absence of any specific provision in Chapter  VI  to
the said effect.  In fact, the Revenue contends that in view  of  the  clear
language of Section 10A, as brought about by the amendment,  a  parallel  or
consequential amendment in Chapter VI of the Act was wholly unnecessary.

11.   On the other hand, on behalf of the assessees, it  is  contended  that
though there may be some features of deduction brought in by  the  amendment
to Section 10A, as  for  example,  disallowance  of  profits  in  regard  to
domestic sales, the legislative intent in retaining Section 10A  in  Chapter
III of the Act would  clearly  demonstrate  the  true  nature  of  the  said
provision of the Act even after amendment thereof  by  the  Finance  Act  of
2000. Deductions from the total income which is nowhere envisaged under  the
Act and the reference to the total income of the  undertaking,  referred  to
in several sub- sections of Section  10A,  would  indicate  that  the  total
income referred to in Section 2(45) has no application  to  the  computation
under Section 10A and the reference therein is only to the total  income  of
the eligible unit/undertaking. The provisions of Section 10A(6), as  amended
by Finance Act of 2003 retrospectively with effect from 1.4.2001,  has  also
been stressed upon to contend that with  effect  from  the  assessment  year
2001-02 losses and  unabsorbed  depreciation  of  eligible  units  would  be
allowable for set off immediately  on  the  expiry  of  the  period  of  tax
holiday i.e. 10 years.  The provisions of Sections 32, 32A, 33, 35 and  part
of 36 do not separately apply to an eligible unit during the period  of  tax
holiday.  During the said period the deduction under the aforesaid  sections
of the  Act  are  deemed  to  have  been  made.   Similarly,  under  Section
10A(6)(ii)  losses referred to in Section 72(1) or 74(1) and 74(3) are  also
eligible to be carried forward to the assessment year following the  end  of
the holiday period commencing from the assessment year 2001-02.  All  these,
according to the learned counsels for the assessees,  suggest  that,  though
heterogeneous elements exist in Section 10A,  the  provision  is  really  an
exemption provision. Alternatively, according to the learned counsels,  even
if Section 10A is understood to be providing for deductions,  the  stage  of
such deductions would be immediately after computation of profits and  gains
of business and before the aggregate of incomes  under  different  heads  of
other loss making eligible units or non-eligible units of the  assessee  are
taken into account. In other words, it is immediately after the  computation
of profits and gains of business  of  the  undertaking  that  the  deduction
under Section 10A is required to be made.  There  is  no  question  of  such
deductions being computed at the  stage  of  application  of  provisions  of
Chapter VI of the Act.

12.   We have considered the submissions  advanced  and  the  provisions  of
Section 10A as it stood prior to the amendment made  by  Finance  Act,  2000
with effect from 1.4.2001; the amended Section 10A thereafter and  also  the
amendment  made  by  Finance  Act,  2003  with  retrospective  effect   from
1.4.2001.

13.   The retention of Section 10A in Chapter  III  of  the  Act  after  the
amendment made by the Finance Act, 2000 would be merely suggestive  and  not
determinative of what is provided by the Section as amended, in contrast  to
what was provided by the un-amended Section.  The true and  correct  purport
and effect of the amended  Section  will  have  to  be  construed  from  the
language used and not merely from the fact that  it  has  been  retained  in
Chapter III.  The introduction of the word ‘deduction’  in  Section  10A  by
the amendment, in the absence of any contrary material, and in view  of  the
scope of the deductions contemplated by Section 10A  as  already  discussed,
it has to be understood that the Section embodies  a  clear  enunciation  of
the legislative  decision  to  alter  its  nature  from  one  providing  for
exemption to one providing for deductions.

14.    The  difference  between  the   two   expressions   ‘exemption’   and
‘deduction’, though broadly may appear to be the  same  i.e.  immunity  from
taxation,  the  practical  effect  of  it  in  the  light  of  the  specific
provisions  contained  in  different  parts  of  the  Act  would  be  wholly
different.  The above implications cannot be  more  obvious  than  from  the
case of Civil Appeal Nos. 8563/2013, 8564/2013 and civil appeal arising  out
of SLP(C) No. 18157/2015, which have been  filed  by  loss  making  eligible
units and/or by non-eligible assessees seeking the benefit of adjustment  of
losses against profits made by eligible units.

15.   Sub-section 4 of Section 10A which provides for  pro  rata  exemption,
necessarily involving deduction of  the  profits  arising  out  of  domestic
sales, is one instance of deduction provided by the amendment.   Profits  of
an eligible unit pertaining to domestic sales would have to enter  into  the
computation under the head “profits and gains from business” in  Chapter  IV
and denied the benefit of deduction.  The provisions  of  Sub-section  6  of
Section 10A, as amended by the Finance Act of 2003, granting the benefit  of
adjustment of losses and unabsorbed depreciation etc.  commencing  from  the
year 2001-02 on completion of the  period  of  tax  holiday  also  virtually
works as a deduction which has to be worked out at a future point  of  time,
namely, after the expiry of period of  tax  holiday.   The  absence  of  any
reference to deduction under Section 10A in Chapter VI of  the  Act  can  be
understand by acknowledging that any such reference or  mention  would  have
been a repetition of what has already been provided  in  Section  10A.   The
provisions of Sections 80HHC and 80HHE of the  Act  providing  for  somewhat
similar deductions would be wholly irrelevant and  redundant  if  deductions
under Section 10A were to be made at the stage of operation  of  Chapter  VI
of the Act. The retention of the said provisions of  the  Act  i.e.  Section
80HHC and 80HHE,  despite  the  amendment  of  Section  10A,  in  our  view,
indicates that some additional benefits to eligible Section 10A  units,  not
contemplated by Sections 80HHC and 80HHE, was intended by  the  legislature.
Such  a  benefit  can  only  be  understood  by  a  legislative  mandate  to
understand that the stages for working out the deductions under Section  10A
and 80HHC and 80HHE are substantially different.  This is  the  next  aspect
of the case which we would now like to turn to.

16.   From a reading of the relevant provisions of Section 10A  it  is  more
than clear to us  that  the  deductions  contemplated  therein  is  qua  the
eligible undertaking  of  an  assessee  standing  on  its  own  and  without
reference to the other eligible or non-eligible  units  or  undertakings  of
the assessee.  The  benefit  of  deduction  is  given  by  the  Act  to  the
individual undertaking and resultantly flows to the assessee.  This is  also
more than clear from the contemporaneous Circular  No.  794  dated  9.8.2000
which states in paragraph 15.6 that,
“The export turnover and the total turnover for  the  purposes  of  sections
10A and 10B shall be of the undertaking located in specified zones  or  100%
Export Oriented Undertakings, as the case may be, and this  shall  not  have
any material relationship with the other business of  the  assessee  outside
these zones or units for the purposes of this provision.”

17.   If the specific provisions  of  the  Act  provide  [first  proviso  to
Sections 10A(1); 10A (1A) and 10A (4)] that the unit  that  is  contemplated
for grant of benefit of deduction is the eligible undertaking  and  that  is
also how the  contemporaneous  Circular  of  the  department  (No.794  dated
09.08.2000) understood the situation, it is only logical  and  natural  that
the stage of deduction of the profits  and  gains  of  the  business  of  an
eligible  undertaking  has  to  be  made   independently   and,   therefore,
immediately after the stage of determination of its profits and  gains.   At
that  stage  the  aggregate  of  the  incomes  under  other  heads  and  the
provisions for set off and carry forward contained in Sections  70,  72  and
74 of the Act would be premature  for  application.   The  deductions  under
Section 10A therefore would be prior to the commencement of the exercise  to
be undertaken under Chapter VI of the Act for arriving at the  total  income
of the assessee from the gross total income.  The  somewhat  discordant  use
of the expression “total income of the assessee” in Section 10A has  already
been dealt with  earlier  and  in  the  overall  scenario  unfolded  by  the
provisions of Section  10A  the  aforesaid  discord  can  be  reconciled  by
understanding the expression “total income of the assessee” in  Section  10A
as ‘total income of the undertaking’.

18.   For the aforesaid reasons we answer  the  appeals  and  the  questions
arising therein, as formulated at the outset of this order, by holding  that
though Section 10A, as amended, is a provision for deduction, the  stage  of
deduction would be while computing the gross total income  of  the  eligible
undertaking under Chapter IV of the Act and not at the stage of  computation
of the total income under Chapter VI.  All the appeals shall stand  disposed
of accordingly.



                                              ……………….....................,J.
(RANJAN GOGOI)



                                              ……………….....................,J.
                                                          (PRAFULLA C. PANT)

NEW DELHI
DECEMBER 16, 2016.


                                                     -----------------------
[1]    [2] (1921) 1 KB 64

[3]    [4] A classical passage : a standard passage Important for the
elucidation of a word or subject [See : Webster’s Third New International
Dictionary Vol. II Pg. 1329]

[5]    [6] (2009) 16 SCC 659



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