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Words & Phrases Judicially Defined under Direct Taxes

	Words & Phrases Judicially Defined Under Direct Taxes by D. Varadarajan
	Price : Rs 500.00
	Your Price : Rs 500.00

Courts are frequently confronted with the task of interpretation of words and phrases and provisions of tax laws. There was a felt-need of a comprehensive book on words and phrases to bridge this gap. As far as possible, several shades of interpretation of words and phrases by the Supreme Court and by different High Courts are highlighted. Part I discusses the principles of interpretation of Taxing Statutes. Part II contains an exposition of the words and phrases as judicially defined under the Income-tax Act, 1961, Income-tax Rules and other allied Acts & Rules. An attempt has been made not only to cover the existing legislations but also those which have since been repealed. ISBN: 8185398437

Pages : 700