Interpretation of Words and Phrases of Taxing Statutes (E-Book)

This 2024 edition of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma is a comprehensive legal reference designed to aid tax professionals, legal practitioners, and students in understanding the precise meaning and scope of terms used in India’s taxation laws. The book serves as a vital interpretative tool for correctly applying statutory provisions and avoiding misinterpretation in compliance, litigation, and advisory work.

Drawing from statutory definitions, judicial pronouncements, and established principles of interpretation, this edition explains how various words and phrases have been understood in the context of taxing statutes. The author provides both legislative references and case-law analysis, making the work an authoritative companion for anyone dealing with direct or indirect tax matters.

The content covers:

• Principles of statutory interpretation relevant to tax laws

• Definitions and explanations of commonly used tax terms and expressions

• Judicial interpretations of specific words and phrases in the context of taxation

• Comparative analysis of terms under different tax legislations

• Interpretative guidance from the Income-tax Act, GST laws, Customs Act, and other fiscal statutes

• Doctrines and rules of construction in tax law interpretation

• Special focus on words and phrases with multiple or evolving meanings

• Illustrative case-law extracts demonstrating practical application of interpretations

• Cross-references to leading judgments and statutory provisions

• Practical notes for professionals on drafting and compliance to avoid disputes arising from interpretation issues

This edition is particularly suitable for:

• Chartered accountants, tax consultants, and GST practitioners

• Advocates and legal advisors involved in tax litigation and advisory services

• Judicial officers, departmental officers, and tax administrators

• Academicians and students pursuing advanced studies in taxation law

• Corporate compliance teams seeking clarity in applying statutory language

With its precise legal definitions, authoritative case references, and practical guidance, Interpretation of Words and Phrases of Taxing Statutes is an indispensable resource for ensuring accurate interpretation and application of India’s taxation laws.