By Vijay Kumar

++ Where there exists a doubt as to the chargeability of income to tax, there also tax is to be deducted at source ex abundanti cautela- from the ITAT judgement we are carrying today.

++ The Explanation added to Rules 9 and 49 of the Rules were introduced ex abundanti cautela apparently with the object of overcoming the effect of the rulings of Delhi and other High Courts.- Karnataka High Court

++ It is not uncommon to find out that the legislature sometimes, with a view to making its intention clear beyond doubt, uses language ex abundanti cautela though it may not be strictly necessary and even without it the same intention can be spelt out as a matter of judicial construction and this would be more so in case of subordinate legislation by Executive. The officer drafting a particular piece of subordinate legislation in the Executive Department may employ words with a view to leaving no scope for possible doubt as to its intention or sometimes even for greater completeness, though these words may not add anything to the meaning and scope of the subordinate legislation. – Supreme Court of India

++ It is common knowledge that many things are put into statute ex abundanti cautela and it cannot be assumed that anything not specifically included is for that reason alone excluded from the protection of the statute. This maxim has been held to be a “Valuable Servant but dangerous Master”- CESTAT