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Taxing Statutes: Principles of Interpretation by Riya Bose is a document available to read on EtoBox.

What is Taxing Statutes: Principles of Interpretation about?

The document discusses the strict interpretation of taxing statutes, emphasizing that they must be construed literally without importing assumptions or equitable considerations. It highlights the principle that the intention of the legislature should be clear and unambiguous, and any ambiguity should favor the taxpayer. The document also notes that the machinery provisions of a taxing statute should facilitate its purpose without undermining the charge imposed on taxpayers.

Author

Riya Bose

Language

EN