Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹716 (20% off MRP ₹895). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹716 · 20% off
- Course
- Practice
- Subject
- Income Tax
Interpretation of Words and Phrases of Taxing Statutes (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Ram Dutt Sharma's reference on the meaning and scope of words and phrases used in India's taxation laws. This 2024 edition draws on statutory definitions, judicial pronouncements and established principles of interpretation to show how particular terms have been read in the context of taxing statutes.
At a glance
| Author | Ram Dutt Sharma |
| Edition | 2024 edition |
| Scope | Direct and indirect tax statutes |
| Publisher | Commercial Law Publishers |
What's inside
- Principles of statutory interpretation as they apply to tax laws, and 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 treatment of terms across different tax legislations, drawing on the Income-tax Act, GST laws, the Customs Act and other fiscal statutes
- Words and phrases with multiple or evolving meanings, with illustrative case-law extracts
- Cross-references to leading judgments and statutory provisions, plus practical notes on drafting and compliance
Who should buy this
- Tax professionals who need to pin down the meaning of a term in litigation or advisory work
- Legal practitioners drafting submissions on fiscal statutes
- Students of taxation and law studying statutory interpretation
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 (Soft Copy)?+
Ram Dutt Sharma's reference on the meaning and scope of words and phrases used in India's taxation laws. This 2024 edition draws on statutory definitions, judicial pronouncements and established principles of interpretation to show how particular terms have been read in the conte
How much does Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) cost?+
Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) is available for ₹716 (MRP ₹895) on Conferenza, with fast delivery.
Which exam is Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) for?+
Practice — Income Tax.
Is Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) good for self-study of Income Tax?+
Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Interpretation of Words and Phrases of Taxing Statutes (Soft Copy) 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.