taxaaram taxaaram 
"A legal fiction may even say that a man shall be deemed to be a woman or a woman shall be deemed to be a man.”
Well Friends, frankly speaking, it was not until the judgements being pronounced by the hon’ble Supreme Court in the cases of ‘Asish Agarwal’ [2022] 138 taxmann.com 64 and ‘Rajeev Bansal’ [2024] 167 taxmann.com 70 (SC), that I realised the true purport, significance and the weighty force of the concept of ‘Legal Fiction’, being so aptly summarised in the above words, by the hon’ble Justice D.S Tewatia in the case of ‘CIT v. Swaroop Krishan’ [1985] 21 Taxman 404 (Punj. & Har.).
Magic of ‘Legal F.