Interpretation of Words and Phrases of Taxing Statutes is a Practice book on Income Tax on Conferenza, priced at ₹796 (20% off MRP ₹995). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹796 · 20% off
- Course
- Practice
- Subject
- Income Tax
Interpretation of Words and Phrases of Taxing Statutes
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
The 2024 edition of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma explains how particular terms used in India's tax laws have been understood. It combines statutory definitions, judicial pronouncements and the established principles of construction.
At a glance
| Edition | 2024 edition |
| Author | Ram Dutt Sharma |
| Statutes drawn on | Income-tax Act, GST laws, Customs Act and other fiscal statutes |
| Publisher | Commercial Law Publishers |
What's inside
- Principles of statutory interpretation as they apply to tax laws, with the doctrines and rules of construction
- Definitions and explanations of commonly used tax terms and expressions
- Judicial interpretations of specific words and phrases in a taxation context
- Comparative analysis of the same terms across different tax legislations
- Particular attention to words with multiple or evolving meanings
- Illustrative case-law extracts, cross-references to leading judgments, and practical notes on drafting and compliance
Who should buy this
- Tax professionals resolving definitional questions in compliance work
- Legal practitioners arguing interpretation in tax litigation
- Students of direct and indirect taxation
Publisher's description
This 2024 edition of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma is a comprehensive legal reference designed to aid tax professionals, legal practitioners, and students in understanding the precise meaning and scope of terms used in India’s taxation laws. The book serves as a vital interpretative tool for correctly applying statutory provisions and avoiding misinterpretation in compliance, litigation, and advisory work.
Drawing from statutory definitions, judicial pronouncements, and established principles of interpretation, this edition explains how various words and phrases have been understood in the context of taxing statutes. The author provides both legislative references and case-law analysis, making the work an authoritative companion for anyone dealing with direct or indirect tax matters.
The content covers:
• Principles of statutory interpretation relevant to tax laws
• Definitions and explanations of commonly used tax terms and expressions
• Judicial interpretations of specific words and phrases in the context of taxation
• Comparative analysis of terms under different tax legislations
• Interpretative guidance from the Income-tax Act, GST laws, Customs Act, and other fiscal statutes
• Doctrines and rules of construction in tax law interpretation
• Special focus on words and phrases with multiple or evolving meanings
• Illustrative case-law extracts demonstrating practical application of interpretations
• Cross-references to leading judgments and statutory provisions
• Practical notes for professionals on drafting and compliance to avoid disputes arising from interpretation issues
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and GST practitioners
• Advocates and legal advisors involved in tax litigation and advisory services
• Judicial officers, departmental officers, and tax administrators
• Academicians and students pursuing advanced studies in taxation law
• Corporate compliance teams seeking clarity in applying statutory language
With its precise legal definitions, authoritative case references, and practical guidance, Interpretation of Words and Phrases of Taxing Statutes is an indispensable resource for ensuring accurate interpretation and application of India’s taxation laws.
Frequently asked questions
What is Interpretation of Words and Phrases of Taxing Statutes?+
The 2024 edition of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma explains how particular terms used in India's tax laws have been understood. It combines statutory definitions, judicial pronouncements and the established principles of construction. At
How much does Interpretation of Words and Phrases of Taxing Statutes cost?+
Interpretation of Words and Phrases of Taxing Statutes is available for ₹796 (MRP ₹995) on Conferenza, with fast delivery.
Which exam is Interpretation of Words and Phrases of Taxing Statutes for?+
Practice — Income Tax.
Is Interpretation of Words and Phrases of Taxing Statutes good for self-study of Income Tax?+
Interpretation of Words and Phrases of Taxing Statutes is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Interpretation of Words and Phrases of Taxing Statutes is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Interpretation of Words and Phrases of Taxing Statutes available as a free PDF download?+
Interpretation of Words and Phrases of Taxing Statutes is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.