A “Means and Includes” Definition III

It is well settled that a “means and includes” definition is exhaustive in nature and that there is no scope to read anything further into the said definition. Hon’ble Justice Nariman has yet again quoted P. Kasilingam v. PSG College of Technology, 1995 Supp (2) SCC 348 to re-establish the proposition (See, State Bank of Patiala v. CIT, [Civil Appeal No. 13464 of 2015] decided on 18.11.2015).

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