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![Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order] Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088531-supreme-court-taxscan.webp)
Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order]
In a recent ruling, the Supreme Court has held that the Revenue authorities cannot impose tax on the basis of legislative intent, substance, or...