Taxmann"s interpretation of taxing statutes

  • 244 Pages
  • 0.87 MB
  • English
Taxmann Allied Services , New Delhi
Other titlesInterpretation of taxing statutes
StatementK.N. Chaturvedi.
LC ClassificationsLAW+
The Physical Object
Pagination12, 244 p. ;
ID Numbers
Open LibraryOL23187492M
ISBN 139788184781052
LC Control Number2009313075

Wolters Kluwer Indian Customs - A primer on Law, Policy, Administration and interface with Goods and Services Tax by Tarun Jain and Amitab Hajela, 1st Edition November Rated out of 5 ₹ 2, ₹ 1, Interpretation of Taxing Statutes Issue 7 of CITN tax practice series: Author: M.

Abdulrazaq: Publisher: Chartered Institute of Taxation of Nigeria (CITN), Original from: Indiana University: Digitized: Dec 1, Length: 28 pages: Export Citation: BiBTeX EndNote RefMan. Rules of Interpretation of Tax Statutes P a g e 2 | 49 Foreword Dear Member, Senior Advocate Mr.

Ranka, has authored articles on “Rules of Interpretation of Tax Statutes” in the Bombay Chartered Accountants’ Society Journal (BCAJ). He has been practicing advocate and a past president of AIFTP. Taxmanns Interpretation of Statutes September Edition by V S Datey published by Taxmann and ISBN No.

is However the application of this rule in the interpretation of taxing statutes is rather limited since the literal rule is more often applicable and it is oft remarked that equity and taxation are strangers.

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A construction which would defeat the very object of the legislature should be avoided. Keshavji Ravji & Co. CIT () ITR 1 (SC). Law Book Shop 1st floor, Oriental complex Banerji road JN., Ernakulam, Cochin Kerala, India [email protected] [email protected] +91 - / J.M. Jaina & Brothers. Mori Gate, DelhiDelhi +   This is a unique book which provides Analysis of all Statutory and Judicial changes in the Income-tax Act.

It also provides a Ready-Referencer for All-Important Procedural Aspects of the Act. The Present Publication is the 30th Edition with the following coverage: Division 1: Section-wise commentary on changes made by the Finance Act, and Taxation and Other Laws (Relaxation of Certain Reviews: 1.

Description Taxmann"s interpretation of taxing statutes FB2

What is Taxing statute - Taxing statutes are those Statutes which imposes taxes on income or certain other kinds of transactions. It may be in the form of Income Tax, Wealth Tax, Sales Tax, Gifts Tax etc The object of taxing statute - The object of taxing Statute is to collect revenue of the government.

Tax is levied for the public purpose. Here I am sharing two PDF eBooks containing detailed notes on the Law LLB subject - Interpretation of Statutes. The Interpretation of Statutes is one of the most important subject usually taught in Law LLB 3rd year. I have shared brief and to-the point notes that will help you revise this subject in quick time.

List of key topics covered in. Book Release. INTERPRETATION OF TAXING STATUTES – Frequently Asked Questions Interpretation of Penal Provisions in Taxing Statutes, Interpretation of Statutes – Prosecutions under the Income-tax Act, Principles of Interpretation of other Laws Applicable to Direct Tax Laws, Interpretation of Deeds, Documents and Wills, Interpretation of.

GST Case Laws Digest edition - A section-wise case book of High court judgments or orders, Appellate Authority for Advance Ruling (AAAR),Authority for Advance Ruling (AAR), National Anti-Profiteering Authority (NAA), etc.

Taxmann Guide To Taxation Laws (Amendment) Act Taxmann Guide To Taxation Laws (Amendment) Act Taxmann Guide To Taxation Laws (Amendment) Act Interpretation of Taxing Statute as Strict Construction and Exemptions.

Taxation is statutory filed. No tax can be levied and collected except according to the authority of law.

There is fiscal legislation every year much of it prepared in great secrecy and under server pressured of time, and it directly affects most people.

This legislation is. Bharat's Law & Procedure of National Company Law Tribunal including NCLAT by - 1st Edition ₹ 1, ₹ 1, Top Rated Wolters Kluwer Indian Customs - A primer on Law, Policy, Administration and interface with Goods and Services Tax by.

They have the largest online database on taxation including direct tax, indirect tax and international taxation. The online research platform is very useful and enable us in tax planning activities.

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Details Taxmann"s interpretation of taxing statutes PDF

Hi Fellow Law students, I am sharing PDF notes, book and eBook for the subject - Taxation Law for LLB and course students. The attached PDF eBook of Taxation Law contains lecture quick revision notes that will help you understand. Interpretation of Statutes – Importance of Subject: For understanding the provisions of a statute, knowledge to apply the ‘correct’ interpretation, is an essential pre-requisite.

In the case of taxing statutes, as in different type of statutes, there are certain bedrock principles on which the interpretation or construction of the particular statute is done by the Courts and Tribunals.

It is designed to bridge the gap between theory and application of income tax law. The Present Publication is the 63rd Edition & Updated till 20th July,authored by Dr.

Vinod K. Singhania and Dr. Monica Singhania, with the following noteworthy features: [Student-Oriented Book] This book has been developed, keeping in mind the following.

CCH Professional Approach to Direct Tax Laws and International Taxation for Old and New Syllabus for CA/CS/CMA Final By Dr Girish Ahuja Dr Ravi Gupta for May. This book will be of immense use to members of the bar and the bench, tax consultants, and tax authorities.

The book will be equally useful to in-house lawyers of industrial and corporate houses and members of customs, excise and sales tax departments. About the author. Lajja ram belongs to the indian revenue (customs and excise) service.

The object of interpretation of statutes is to determine the intention of the legislature conveyed expressly or impliedly in the language used. As stated by SALMOND, “by interpretation or construction is meant, the process by which the courts seek to ascertain the meaning of the legislature through the medium of authoritative forms in which.

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Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global s: 1.

Interpretation of Statutes Book by V.S. Datey. Description: One of its kind, this book is a complete guide on the subject matter of interpretation of statutes. This book lucidly explains the rules of interpretation and doctrine principles with landmark rulings.

Judicial Interpretation of Tax Treaties is a detailed, comprehensive analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to the OECD Model Tax Convention on Income and on Capital.

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Construction and interpretation of tax legislation: then and now It is that the subject is not to be taxed unless the words of the taxing statute unambiguously impose the tax upon him. It is. interpretation of constitutional and statutory provisions alike. Welfare, social and beneficial statutes are not to be construed strictly.

Doubts are resolved in favour of the class of persons for whose benefit the statute is enacted. On the other hand penal and taxing statutes and statutes excluding Court's jurisdiction should be strictly.

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