About this document
Tax Statute Interpretation Principles by Kanooni Salah is a document available to read on EtoBox.
This document discusses the interpretation of taxing statutes in India. It provides context on the Indian legal system and constitution as well as an overview of taxation law. The key points are: 1. Tax laws are complex and beyond understanding of most taxpayers. 2. When interpreting statutes, courts aim to ascertain the intention of the legislature based on the words used. 3. Special rules apply for interpreting tax statutes - the main objectives are harmonious interpretation to find the true intentio
- Author
- Kanooni Salah
- Language
- EN