Meaning of “Any”

Case Name :  Cit v. Smt. Vandana verma 
Citation : [2009] 227 ctr 388/

Court : Allahabad high court

Section :132

Meaning : There is no meaning of word ‘any’ under the act. The word ‘any’ has diversity of meanings and may be employed to indicate ‘all’ or ‘every’ as well as ‘some or one’ and its meaning in a given statute depends upon the context and the subject-matter of the statute. It is often synonymous with ‘either’, ‘every’ or ‘all’. Its generality may be restricted by the context.


Case Name : Cit v. Soorajmall baijnath agencies (p.) Ltd. 

Citation : [2005] 145 Taxman 105/272 itr 325 (cal.)

Court :Kolkata high court

Section : 70 to 79

Meaning : The word ‘any’ used in section 73(2) is inclusive.

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