Meaning of “Insofar as”

Case Name : CIT Vs. Eimco K.C.P. Ltd.

Citation :[1984] 147 ITR 603/17 TAXMAN 359 (MAD.)

Court : Madras High Court

Section : 263

Meaning : In the expression ‘insofar as it is prejudicial to the interests of the revenue’, the word phrase ‘insofar as’ has the same meaning as ‘to the extent that’.

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