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In K.P. Varghese v. Income Tax Officer (1981), the Supreme Court considered the use of speeches made in…

K.P. Varghese held that "the speech of the mover of the Bill explaining the reason for its introduction can be referred to", since everything logically relevant to the…

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In K.P. Varghese v. Income Tax Officer (1981), the Supreme Court considered the use of speeches made in Parliament as an aid to construction. It held that:

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Correct answer D

K.P. Varghese held that "the speech of the mover of the Bill explaining the reason for its introduction can be referred to", since everything logically relevant to the meaning should be admissible. The Finance Minister's speech on section 52(2) was used to confirm that it was aimed at understatement.

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