Interpretation of Words and Phrases of Taxing Statutes


Book Details
TitleInterpretation of Words and Phrases of Taxing Statutes
Edition1st edn., 2024
AuthorsRam Dutt Sharma
PublisherCommercial Law Publishers

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Explore the foundational principles of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma, ISBN 9789356037007, is a comprehensive resource published by Commercial Law Publishers. Spanning 440 pages Discover key concepts like statutory interpretation, precedents, and procedural laws. Get valuable insights on tools for interpretation, including internal and external aids, while understanding the significance of special laws and general laws. Learn about the nuances of statutory provisions, definitions, and clauses, and gain clarity on concepts like ejusdem generis and estoppel. Dive into the complexities of tax law with expert guidance on cross-examination, full disclosures, and charging provisions. Gain a comprehensive understanding of judicial discipline, precedents, and constitutional provisions that shape tax law interpretation. Whether you’re a legal professional, student, or enthusiast, Insights Book offers valuable insights into the intricate world of tax law interpretation.” Now available with a 27% discount plus free shipping for a limited time.

Chapter 1. Introduction
Foundational principle for a charge under Tax Statutes1
Purpose of Interpretation1
Statute must be read as a whole2
Sources of Rules2
Particulars in a Statute3
Tools in interpretation4
Internal aids to construction vis-a-vis External aids to construction7
Preliminary Steps before attempting to interpret a given statute:8
Special Law Overrides General Law9
Principles of Statutory Interpretation10
A statute is either perpetual or temporary17
Undefined words19
Definitions in other statute19
Plain Meaning Rule20
Rules of Language20
Judicially defined words21
Chapter 2. Act
Which can we Regard as the special Act and which the General ?23
When both the Acts show non-obstante clauses; therefore, the question which arises for consideration is which Act will prevail24
Chapter 3. Amendment26
Chapter 4. An Act to Amend and Consolidate the Law
Meaning of consolidation of the law28
Objective of Income-tax Act, 196128
Chapter 5. Annul29
Chapter 6. Bare Act
Literal Interpretation32
Contents of Bare Act32
Role of ‘Preamble’ in interpretation of statute32
Examples of Bare Act33
Chapter 7. Casus Omissus
The casus omissus cannot be supplied by the Courts Supplying ‘casus omissus’ which was not permissible and could35
only have been done by the Supreme Court in an appropriate case Casus omissus broadly refers to the principle that a matter which has not been provided in the statute but should have been there,36
cannot be supplied36
Chapter 8. Caveat
Meaning of a Caveat37
Content to Be included in a Caveat37
Purpose of a Caveat38
Where can a Caveat be Lodged?38
Chapter 9. Charging Provision
Charging section should be strictly construed while the procedural sections should be liberally interpreted40
Chapter 10. Circulars or Instructions
Nature of a CBDT circular can be summarised in the words of Hon’ble Supreme Court42
Binding Nature of Circular/Instruction43
Chapter 11. Clause
Clue to Identify whether a part of section is Clause or Sub-section47
Chapter 12. Code
Chapter 13. Collegium
Dispute Resolution Panel (DRP) is an income-tax authority50
Chapter 14. Cross-Examination
What is Cross-Examination?51
Requests for cross-examination may be denied51
Types of Evidence52
Technical Rules of Evidence do not Apply to Income Tax Proceedings52
Lack of cross-examination & violation of principle of natural justice52
Chapter 15. Definition Clause (Interpretation)
Definitions in other statutes68
Chapter 16. Deletion69
Chapter 17. De Novo70
Chapter 18. Derived From72
Chapter 19. Dismiss
‘Appeal is Dismissed’74
Dismissal of Appeal by Appellate Commissioner74
“SLP Dismissed” :74
SLP is Dismissed, however, the question of law is kept open75
Chapter 20. Ejusdem Generis
Need for the Doctrine77
Essentials of the Doctrine of Ejusdem Generis78
Chapter 21. Error of Jurisdiction or Lack of Jurisdiction (Excessive Jurisdiction)
Nullity when occurs80
Jurisdictional Error81
Few Instances: Jurisdictional Error81
Lack of Jurisdiction (Excessive Jurisdiction)81
Few Instances: Lack of jurisdiction (excessive jurisdiction)82
Chapter 22. Estoppels
Requirements of Promissory Estoppel95
Conditions for application of Doctrine of Estoppel96
Exceptions to Estoppel96
Principles of estoppel not apply to Income Tax proceedings96
Doctrine of Promissory Estoppel is not Applicable Against the State while Exercising its Legislative Power97
Chapter 23. Exception
Exceptions & saving clauses100
Chapter 24. Exemptions
Exemption Clause – Strict Construction101
Chapter 25. Explanation
Object of an Explanation to a statutory provision106
Chapter 26. For the Removal of Doubts
Clarificatory or Retrospective – who decides110
Chapter 27. Full and True Disclosures
What is full and true Disclosure111
What does full and true Disclosure mean111
Chapter 28. Includes
Chapter 29. Income
Inclusion of all sorts of subsidies within ambit of ‘Income’ under Section 2(24) is not unconstitutional115
Term “income” as defined in section 2(24) does not include “interest” referred to in section 56(2)(viii) or interest received in MACT award116
Chapter 30. Income Tax Law119
Chapter 31. Judicial Discipline
Assessing Officer is bound to follow High Court ruling given in assessee’s favour even if Department has filed SLP against the decision to Supreme Court121
An order of High Court does not become inoperative merely because Department filed an appeal or SLP against it121
Binding nature of order of another bench – Judicial discipline [Article 226]122
Judicial discipline demands that subordinate authorities shall accept the decisions of Tribunal as binding precedent122
Chapter 32. Judicial Precedents
Meaning of Precedent124
Definition of Precedent125
Origin of Precedent125
Object of Doctrine of Precedent125
Binding nature of Precedents126
General Principles126
Exception to the doctrine of Precedents, i.e., when Precedent ceases to be Binding126
Legislative Amendment128
Chapter 33. Law
Judges to Apply the Law157
Meaning of Law157
“LAW” Defined158
Generally the term “law” is used to mean three things:159
Origin of Law159
Nature of Law160
Functions of law160
Rule of Law161
Role of law in Business161
Role of law in Society161
Forbidden by Law mean:162
Chapter 34. Literal Rule
Advantages of the Literal Rule165
Disadvantages of the Literal Rule165
Chapter 35. Machinery Provision
While interpreting machinery provisions of a Taxing Statute Court should give effect to its Manifest purpose: SC167
Chapter 36. Mandatory or Directory
Difference between Mandatory and Directory provisions170
Rules for determination of Mandatory and Directory Statute172
Intention of the legislature:172
Purpose behind the Statute:172
Chapter 37. Marginal Notes
Definition of Marginal Notes:176
Limitations of Marginal notes as internal aid to construction:176
Chapter 38. May or Shall179
Chapter 39. Means181
Chapter 40. Mutatis Mutandis183
Chapter 41. Natural Justice
Situations of violation of principles of natural justice in taxation laws185
Rule against Bias187
“Justice must not only be done, but must be seen to be done”187
Right to Fair Hearing188
Chapter 42. Non – Obstante Clauses
Non-obstante clause in Section 153A does not exclude Applicability of Reassessment Proceedings204
Bombay High Court decodes Non Obstante Clause204
Non-obstante clauses are not always to be regarded as Repealing Clauses nor as clauses which expressly or completely supersede any other Provision of the Law207
Chapter 43. Nothing Contained In208
Chapter 44. Notwithstanding Anything Contained In… Distinction between the Expression ‘Subject to other provisions’ and the expression “Notwithstanding anything Contained in..”211
Chapter 45. Obiter Dicta212
Chapter 46. Omission214
Chapter 47. Oral Order or Judgment
Oral and Written Judgments218
What is a Judgment?218
The term ‘Judgment’ has been defined under section 2(9) of the Civil Procedure Code as under:218
Judges should speak through Judgements and Orders, not issue oral directions: Supreme Court218
Chapter 48. Per Incuriam
A Decision is given per Incuriam when the Court has Acted220
Tribunal has no Jurisdiction to hold that a Particular Decision of Jurisdictional High Court has been rendered per Incuriam or sub Silentio222
The Proposition that a decision per Incuriam need not be followed as a Binding Precedent is Well-established224
Chapter 49. Perversity
Test and Benchmark of Perversity is Far Stringent and Strict225
Chapter 50. Precedent
Doctrine of Precedent in India – a British Legacy238
Supreme Court238
High Courts238
Lower Courts239
Rules for Reading the Precedents239
Circumstances that Weaken the Binding force of a Precedent239
Precedent ceases to be a Binding Precedent239
Circumstances Weakening the Binding force of Precedents240
Constitutional provisions regarding precedents of the Supreme Court – Scope of Article 141240
Use of Foreign Decisions242
Chapter 51. Prescribed
Chapter 52. Presumption
What is the Presumption of Statutes?244
Taxing Statute is to be Construed Strictly245
Presumption against Injustice or Absurdity246
Chapter 53. Procedural law
Meaning of Procedural Law247
Nature of Procedural Laws248
Chapter 54. Proceeding252
Chapter 55. Prohibited By Law
What is Meaning of ‘Prohibited by Law’255
Duties of an Auditor while Conducting tax audit of a Pharma Company under Section 44AB of the Act256
Supreme Court’s decision256
Chapter 56. Prospective
Meaning of the Word “Prospective”259
Prospective vs. Retrospective – Cardinal Principle of the Tax Law259
Supreme Court provides clarity on Prospective versus Retrospective operation of Tax Amendments259
Chapter 57. Proviso
Proviso (a Condition) :262
How to know the NUMBER of a Proviso?263
Chapter 58. Punctuation265
Chapter 59. Quash
What is a Quashing order?266
Chapter 60. Ratio Decidendi
Ratio decidendi (Literally means ‘Reason for Deciding’)267
Law of Precedents268
Elements of a Precedent268
Constitutional Provisions Regarding precedents of the Supreme Court – Scope of Article 141268
Ratio decidendi : The reason or Grounds of a Judicial Decision270
Chapter 61. Removal of Difficulty
Removal of Difficulty order may be made under a Statute Subject to the following Requirements being met up with:271
Chapter 62. Repeal
Effect of Repeal [Section 6 of General Clauses Act, 1897]273
Section 6A : Repeal of Act making Textual Amendment in Act or Regulation274
Subordinate Legislation under the Repealed Statutes274
Chapter 63. Res Judicata
For making Res Judicata Binding, Several Factors must be met up with:276
The Doctrine of Res Judicata is based on Three Roman Maxims:276
Key Principles of Res Judicata277
Applicability of Res Judicata277
Non-Applicability of Res Judicata277
Purpose of Res Judicata277
The Nature of Res Judicata277
Scope of Res Judicata278
Res Judicata of Foreign Judgement – Execution of Foreign Awards and Decrees in India278
Chapter 64. Retrospective
Meaning of Retrospective285
Nature of Retrospective Legislation285
Retrospective Operation Means286
Clarificatory or Retrospective – Who decides287
Constitutional Restriction on Retrospective Laws287
Chapter 65. Rule320
Chapter 66. Rule Absolute321
Chapter 67. Save as Otherwise Provided in This Act…322
Chapter 68. Saving Clauses323
Chapter 69. Schedule325
Chapter 70. Section327
Chapter 71. Sub – Section
Sub-section Example328
Clue to locate a ‘Sub-section’ in a Section328
Section & Sub-section’328
Chapter 72. Set – Aside329
Chapter 73. Short Title332
Chapter 74. Stare Decisis333
Chapter 75. Subject to the Provisions of…
Difference between: (a) ‘Non-obstante’ Clause and (b) ‘Subject to’ other Provisions337
Chapter 76. Sub-Silentio339
Chapter 77. Substantive Provisions versus Technical Provisions
Sequencing of Provisions342
Chapter 78. Substantive Law
Concept of Substantive Law352
Meaning and Nature of Substantive Laws352
Nature of Substantive Laws353
Sources of Substantive Laws353
Other Sources of Substantive Laws include:354
Limitations of Substantive Laws354
Chapter 79. Suo Moto
Notable Cases355
Chapter 80. Sufficient Cause
Meaning of the word “sufficient cause”361
Chapter 81. Tax
Definition of Tax:370
Strict Construction of Taxing Statutes370
Constitutional Aspects of Taxation371
Constitutional Provisions Relating to Taxation371
Taxes are the Price that we Pay for Civilization379
Chapter 82. Ultra Vires
Meaning of Ultra Vires380
Constitutional Validity381
Chapter 83. Without Prejudice To…
‘Without Prejudice’ Means383
Chapter 84. Important Common Legal Terms385
Chapter 85. Interpretation Act, 2005394
Chapter 86. The General Clauses Act, 1897408

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