Interpretation of taxing statutes — Date of applicability of a statutory amendment – Amending provisions — to be considered in light of history of legislation and what lawmakers intended by amendment – .Aids to construction — Speeches made in legislature can be looked into- Circulars — Binding upon Departmental Authorities if they advance proposition within framework of statute — Not binding where contrary to statute—Not binding on courts-Definition — Unless the context otherwise requires . [ S. 10(20A), 10(23C), 10(46), 11, 11(4), 11(4A), 12, 12A, 12AA, 13(8), 143(3)
ACIT (E) v .Ahmedabad Urban Development Authority (2022)449 ITR 1 / 219 DTR 209/ 329 CTR 297 /(2023) 291 Taxman 11 (SC)