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.