Meaning of “Book”

Case Name :  Satyanarayana Publishing House vs. CIT

Citation : [1979] 118 ITR  519 (ap)

Court : Andhra pradesh high court

Section : 80QQ

Meaning : The expression ‘book’ is comprehensive enough to take in all kinds of books. In view of the fact that certain other categories which are defined in dictionaries are not included in the expression ‘books’ under section 80qq, it is clear that the word ‘books’ has a definite meaning.

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