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Meaning of "Complexity" - taxworry.com

Meaning of tax terms

Meaning of “Complexity”

Posted on 09/01/201610/15/2016 by Prashant Thakur

Case Name : Swadeshi cotton mills co. Ltd. Vs. CIT

Citation : [1987] 32 taxman 271/171 itr 634 (all.)

Court : Allahabad high court

Section : 142

Meaning : The word ‘complexity’ used in sub-section (2a) is a nebulous word. Its dictionary meaning is :

“the state of quality of being intricate or complex ‘or’ that is difficult to understand.”

However, all that is difficult to understand should not be regarded as complex. What is complex to one may be simple to another. It depends upon one’s level of understanding or comprehension. Sometime, what appears to be complex on the face of it, may not be really so if one tries to understand it carefully.

Case Name : Rajesh kumar Vs. Dy. Cit

Citation : [2006] 157 taxman 168/287 itr 91/206 ctr 175 (sc)

Court : Supreme court

Section : 142

Meaning : The expression ‘complexity’ would mean the state or quality of being intricate or complex or that it is difficult to understand.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.