Interpretation of Words and Phrases of Taxing Statutes


Book Details
Title Interpretation of Words and Phrases of Taxing Statutes
ISBN 9789356037007
Edition 1st edn., 2024
Pages 440
Authors Ram Dutt Sharma
Publisher Commercial 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.

Content Page
Chapter 1. Introduction
Foundational principle for a charge under Tax Statutes 1
Purpose of Interpretation 1
Statute must be read as a whole 2
Sources of Rules 2
Particulars in a Statute 3
Tools in interpretation 4
Internal aids to construction vis-a-vis External aids to construction 7
Preliminary Steps before attempting to interpret a given statute: 8
Special Law Overrides General Law 9
Principles of Statutory Interpretation 10
A statute is either perpetual or temporary 17
Undefined words 19
Definitions in other statute 19
Plain Meaning Rule 20
Rules of Language 20
Judicially defined words 21
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 prevail 24
Chapter 3. Amendment 26
Chapter 4. An Act to Amend and Consolidate the Law
Meaning of consolidation of the law 28
Objective of Income-tax Act, 1961 28
Chapter 5. Annul 29
Chapter 6. Bare Act
Literal Interpretation 32
Contents of Bare Act 32
Role of ‘Preamble’ in interpretation of statute 32
Examples of Bare Act 33
Chapter 7. Casus Omissus
The casus omissus cannot be supplied by the Courts Supplying ‘casus omissus’ which was not permissible and could 35
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 supplied 36
Chapter 8. Caveat
Meaning of a Caveat 37
Content to Be included in a Caveat 37
Purpose of a Caveat 38
Where can a Caveat be Lodged? 38
Chapter 9. Charging Provision
Charging section should be strictly construed while the procedural sections should be liberally interpreted 40
Chapter 10. Circulars or Instructions
Nature of a CBDT circular can be summarised in the words of Hon’ble Supreme Court 42
Binding Nature of Circular/Instruction 43
Chapter 11. Clause
Clue to Identify whether a part of section is Clause or Sub-section 47
Chapter 12. Code
Chapter 13. Collegium
Dispute Resolution Panel (DRP) is an income-tax authority 50
Chapter 14. Cross-Examination
What is Cross-Examination? 51
Requests for cross-examination may be denied 51
Types of Evidence 52
Technical Rules of Evidence do not Apply to Income Tax Proceedings 52
Lack of cross-examination & violation of principle of natural justice 52
Chapter 15. Definition Clause (Interpretation)
Definitions in other statutes 68
Chapter 16. Deletion 69
Chapter 17. De Novo 70
Chapter 18. Derived From 72
Chapter 19. Dismiss
‘Appeal is Dismissed’ 74
Dismissal of Appeal by Appellate Commissioner 74
“SLP Dismissed” : 74
SLP is Dismissed, however, the question of law is kept open 75
Chapter 20. Ejusdem Generis
Need for the Doctrine 77
Essentials of the Doctrine of Ejusdem Generis 78
Chapter 21. Error of Jurisdiction or Lack of Jurisdiction (Excessive Jurisdiction)
Nullity when occurs 80
Jurisdictional Error 81
Few Instances: Jurisdictional Error 81
Lack of Jurisdiction (Excessive Jurisdiction) 81
Few Instances: Lack of jurisdiction (excessive jurisdiction) 82
Chapter 22. Estoppels
Requirements of Promissory Estoppel 95
Conditions for application of Doctrine of Estoppel 96
Exceptions to Estoppel 96
Principles of estoppel not apply to Income Tax proceedings 96
Doctrine of Promissory Estoppel is not Applicable Against the State while Exercising its Legislative Power 97
Chapter 23. Exception
Exceptions & saving clauses 100
Chapter 24. Exemptions
Exemption Clause – Strict Construction 101
Chapter 25. Explanation
Object of an Explanation to a statutory provision 106
Chapter 26. For the Removal of Doubts
Clarificatory or Retrospective – who decides 110
Chapter 27. Full and True Disclosures
What is full and true Disclosure 111
What does full and true Disclosure mean 111
Chapter 28. Includes
Chapter 29. Income
Inclusion of all sorts of subsidies within ambit of ‘Income’ under Section 2(24) is not unconstitutional 115
Term “income” as defined in section 2(24) does not include “interest” referred to in section 56(2)(viii) or interest received in MACT award 116
Chapter 30. Income Tax Law 119
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 Court 121
An order of High Court does not become inoperative merely because Department filed an appeal or SLP against it 121
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 precedent 122
Chapter 32. Judicial Precedents
Meaning of Precedent 124
Definition of Precedent 125
Origin of Precedent 125
Object of Doctrine of Precedent 125
Binding nature of Precedents 126
General Principles 126
Exception to the doctrine of Precedents, i.e., when Precedent ceases to be Binding 126
Legislative Amendment 128
Chapter 33. Law
Judges to Apply the Law 157
Meaning of Law 157
“LAW” Defined 158
Generally the term “law” is used to mean three things: 159
Origin of Law 159
Nature of Law 160
Functions of law 160
Rule of Law 161
Role of law in Business 161
Role of law in Society 161
Forbidden by Law mean: 162
Chapter 34. Literal Rule
Advantages of the Literal Rule 165
Disadvantages of the Literal Rule 165
Chapter 35. Machinery Provision
While interpreting machinery provisions of a Taxing Statute Court should give effect to its Manifest purpose: SC 167
Chapter 36. Mandatory or Directory
Difference between Mandatory and Directory provisions 170
Rules for determination of Mandatory and Directory Statute 172
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 Shall 179
Chapter 39. Means 181
Chapter 40. Mutatis Mutandis 183
Chapter 41. Natural Justice
Adjournments 185
Situations of violation of principles of natural justice in taxation laws 185
Rule against Bias 187
“Justice must not only be done, but must be seen to be done” 187
Right to Fair Hearing 188
Chapter 42. Non – Obstante Clauses
Non-obstante clause in Section 153A does not exclude Applicability of Reassessment Proceedings 204
Bombay High Court decodes Non Obstante Clause 204
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 Law 207
Chapter 43. Nothing Contained In 208
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 Dicta 212
Chapter 46. Omission 214
Chapter 47. Oral Order or Judgment
Oral and Written Judgments 218
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 Court 218
Chapter 48. Per Incuriam
A Decision is given per Incuriam when the Court has Acted 220
Tribunal has no Jurisdiction to hold that a Particular Decision of Jurisdictional High Court has been rendered per Incuriam or sub Silentio 222
The Proposition that a decision per Incuriam need not be followed as a Binding Precedent is Well-established 224
Chapter 49. Perversity
Perverse 225
Test and Benchmark of Perversity is Far Stringent and Strict 225
Chapter 50. Precedent
Doctrine of Precedent in India – a British Legacy 238
Pre-Independence 238
Post-Independence 238
Supreme Court 238
High Courts 238
Lower Courts 239
Precedents 239
Rules for Reading the Precedents 239
Circumstances that Weaken the Binding force of a Precedent 239
Precedent ceases to be a Binding Precedent 239
Circumstances Weakening the Binding force of Precedents 240
Constitutional provisions regarding precedents of the Supreme Court – Scope of Article 141 240
Use of Foreign Decisions 242
Chapter 51. Prescribed
Chapter 52. Presumption
What is the Presumption of Statutes? 244
Taxing Statute is to be Construed Strictly 245
Presumption against Injustice or Absurdity 246
Chapter 53. Procedural law
Meaning of Procedural Law 247
Nature of Procedural Laws 248
Chapter 54. Proceeding 252
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 Act 256
Supreme Court’s decision 256
Chapter 56. Prospective
Meaning of the Word “Prospective” 259
Prospective vs. Retrospective – Cardinal Principle of the Tax Law 259
Supreme Court provides clarity on Prospective versus Retrospective operation of Tax Amendments 259
Chapter 57. Proviso
Proviso (a Condition) : 262
How to know the NUMBER of a Proviso? 263
Chapter 58. Punctuation 265
Chapter 59. Quash
What is a Quashing order? 266
Chapter 60. Ratio Decidendi
Ratio decidendi (Literally means ‘Reason for Deciding’) 267
Law of Precedents 268
Elements of a Precedent 268
Constitutional Provisions Regarding precedents of the Supreme Court – Scope of Article 141 268
Ratio decidendi : The reason or Grounds of a Judicial Decision 270
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
Contents xv
Section 6A : Repeal of Act making Textual Amendment in Act or Regulation 274
Subordinate Legislation under the Repealed Statutes 274
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 Judicata 277
Applicability of Res Judicata 277
Non-Applicability of Res Judicata 277
Purpose of Res Judicata 277
The Nature of Res Judicata 277
Scope of Res Judicata 278
Res Judicata of Foreign Judgement – Execution of Foreign Awards and Decrees in India 278
Chapter 64. Retrospective
Meaning of Retrospective 285
Nature of Retrospective Legislation 285
Retrospective Operation Means 286
Clarificatory or Retrospective – Who decides 287
Constitutional Restriction on Retrospective Laws 287
Chapter 65. Rule 320
Chapter 66. Rule Absolute 321
Chapter 67. Save as Otherwise Provided in This Act… 322
Chapter 68. Saving Clauses 323
Chapter 69. Schedule 325
Chapter 70. Section 327
Chapter 71. Sub – Section
Sub-section Example 328
Clue to locate a ‘Sub-section’ in a Section 328
Section & Sub-section’ 328
Chapter 72. Set – Aside 329
Chapter 73. Short Title 332
Chapter 74. Stare Decisis 333
Chapter 75. Subject to the Provisions of…
Difference between: (a) ‘Non-obstante’ Clause and (b) ‘Subject to’ other Provisions 337
Chapter 76. Sub-Silentio 339
Chapter 77. Substantive Provisions versus Technical Provisions
Sequencing of Provisions 342
Contents xvi
Chapter 78. Substantive Law
Concept of Substantive Law 352
Meaning and Nature of Substantive Laws 352
Nature of Substantive Laws 353
Sources of Substantive Laws 353
Other Sources of Substantive Laws include: 354
Limitations of Substantive Laws 354
Chapter 79. Suo Moto
Notable Cases 355
Chapter 80. Sufficient Cause
Meaning of the word “sufficient cause” 361
Chapter 81. Tax
Definition of Tax: 370
Strict Construction of Taxing Statutes 370
Constitutional Aspects of Taxation 371
Constitutional Provisions Relating to Taxation 371
Taxes are the Price that we Pay for Civilization 379
Chapter 82. Ultra Vires
Meaning of Ultra Vires 380
Constitutional Validity 381
Chapter 83. Without Prejudice To…
‘Without Prejudice’ Means 383
Chapter 84. Important Common Legal Terms 385
Chapter 85. Interpretation Act, 2005 394
Chapter 86. The General Clauses Act, 1897 408

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