Meaning of “By means of”

Case Name : M.Ct.M. Chidambaram chettiar Vs. CIT

Citation : [1966] 60 ITR 28 (sc)

Court : Supreme court

Section : 93

Meaning : The words ‘by means of a transfer of assets’ mean nothing more than ‘as a result or by virtue or in consequence of the transfer’.

Case Name : Congreve Vs. IRC

Citation : [1948] 16 ITR (suppl.) 107 (Hl)

Court :

Section : 93

Meaning : In their ordinary grammatical sense, the words ‘by means of’ do not connote any personal activity on the part of the person who is said to enjoy or suffer something by those means.

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