New Book Release: Interpretation Of Taxing Statutes – Frequently Asked Questions (FAQs)

Book Release


Dedicated in fond memory of Hon’ble Mr. Justice S. H. Kapadia Former Chief Justice of India

We are pleased to announce that the All India Federation of Tax Practitioners and Income Tax Appellate Tribunal Bar Association has released its publication titled “Interpretation of Taxing Statutes – Frequently Asked Questions” dedicated in fond memory of Hon’ble Mr. Justice S. H. Kapadia, Former Chief Justice of India.

The book was released by Hon’ble Justice Mr. A. K. Sikri, Judge Supreme Court of India, and Hon’ble Justice Mr. R. K. Agrawal, judge Supreme Court of India, on 2nd December 2016.

This is a unique publication in a questions-answers format explaining the provisions and various controversies relating to interpretation. This scholarly publication will be a useful reference to Lawyers, Chartered Accountants, Tax Practitioners as well as Members of the ITAT to understand the Basic Principles of Interpretation of Taxing Statutes. The publication having 334 Questions & Answers and is divided into 20 chapters viz. General Principles of Interpretation, Binding Precedents on Direct Taxes, Subsidiary Rules and Special Maxims Aiding Interpretation, Aids to Interpretation (Internal and External) of Statute, Interpretation of Statutes – Exemptions, Deductions and Benefits, Operations, Expiry and Repeal of Statutes, Concepts & Principles of Interpretation of Double Taxation Avoidance Agreements (DTAAs)/ Tax Treaties, The Income Tax and The Constitution of India, Principles of Natural Justice, 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 Taxing Statutes – Sales Tax, Interpretation of Indirect Tax Laws, Application of the General Clauses Act, 1897 to the Interpretation of Income-tax Act, 1961, Legal Maxims, Interpretation of Words and Phrases, Wielding The Gavel: Justice – S. H. Kapadia and His Landmark Judgments, Articles for Reference – Interpretation of Taxing Statutes.

This publication is a must and an unavoidable equipment in the library of tax professionals.

Justices AK Sikri & R. K. Agarwal release the book

The publication is authored by 24 lawyers; viz., Advocates S/Shri Aditya Ajgaonkar, Ajay Singh, Arati Sathe (Ms.), B. V. Jhaveri, C. B. Thakar, Deepak J. Tralshawala, Dharan Gandhi, Dr. P Daniel, Gautam Thacker, Jitendra Singh, K. C. Singhal, K. Gopal, Keerthiga Sharma (Mrs.), Mandar M. Vaidya, Neelam Jadhav (Ms.), Niyati Mankand (Mrs.), Pankaj R. Toprani, Parag A. Vyas, Paras S. Savla Pradeep P. Parikh, Rahul K. Hakani, Rahul R. Sarda, S. Sriram and Sunil Moti Lala which include two Former Members of the ITAT and edited by 10 senior lawyers, viz., Senior Advocates S/Shri Dinesh Vyas, Firoz B. Andhyarujina, Jehangir Mistry, Dr. K. Shivaram, N. M. Ranka, Percy J. Pardiwalla, Porus F. Kaka, R. V. Desai, S. N. Inamdar and Y. P. Trivedi. Foreword for the publication is given by Hon’ble Mr. Justice S. P. Bharucha, Former Chief Justice of India and Mr. S. E. Dastur, Sr. Advocate. Messages for the said publication are received from Hon’ble Mr. Justice Ranjan Gogoi, Judge, Supreme Court of India; Hon’ble Mr. Justice Kurian Joseph, Judge, Supreme Court of India; Hon’ble Mr. Justice R. K. Agrawal, Judge, Supreme Court of India; Hon’ble Dr. Justice D. Y. Chandrachud, Judge, Supreme Court of India; Hon’ble Mr. Justice Ashok Bhushan, Judge, Supreme Court of India; Hon’ble Mr. Justice Shiva Kirti Singh, Former Judge, Supreme Court of India; Hon’ble Dr. Justice Manjula Chellur, Chief Justice, Bombay High Court; Hon’ble Mr. Justice S. J. Vazifdar, Chief Justice, Punjab & Haryana High Court; Hon’ble Mr. Justice S. C. Dharmadhikari, Judge, Bombay High Court; Hon’ble Mr. Justice M. S. Sanklecha, Judge, Bombay High Court and Hon’ble Mr. Justice Dev Darshan Sud (Retd.), President, ITAT. This publication has been jointly brought out by All India Federation of Tax Practitioners celebrating 40 years and the ITAT Bar Association, Mumbai on the occasion of completion of its Golden Jubilee.

The price of publication is Rs 750/-.

For members of the Federation, ITAT Bar Association and subscribers of, the same is available at a price of Rs 600/- and for others, the same is for Rs 675/-.

Local/Outstation members not collecting from office are requested to add Rs 80/- per publication as courier charges.

Please make all drafts payable to “Income Tax Appellate Tribunal Bar Association”.

For further details please contact:

215, Rewa Chambers, 31, New Marine Lines, Mumbai – 400 020
Tel: 2200 6342 • Telefax : 2200 6343E-mail: Website:

4 comments on “New Book Release: Interpretation Of Taxing Statutes – Frequently Asked Questions (FAQs)
  1. Prateek Srivastava says:

    I wish to buy this publication “INTERPRETATION OF TAXING STATUTES – Frequently Asked Questions”

    I am a subscriber of

    Please provide a detailed procedure for purchasing this publication. Is it possible to place the order online and also to make payment via electronic mode?

  2. I agree with Neem singh. yea the state can make the properties for the benefit of poor people from all its regular proceeds every month or week or fortnight ; so that all the women and female children and other male children be given right kind of credible benefits, that way Amma welfare schemes did work;

    I don’t think JJ’s properties are needed to sashikala or foster son of JJ. Even ms sashikala and her nephew also go on their own should say they also support JJ’s Amma kind of welfare schemes could better strengthen AIADMK rule lest some other party people shd not take advantage of the void.

  3. Nice to note. Good.
    I have a question, whether modi govt rightly interprets ‘demonetization’ paradigm? I wonder when RBI Governor dr Urgit patel says,
    ‘ People think demonetization is right thought’, obviously it means he has not agreed. when so what do you interpret as itatmen?

    see sashikala seems to be claiming JJ’s Poes garden property as is given to her, how JJ can give her without a written will, even if it were a written will, that will need to be probated by the executor of the will, without probate procedure under testamentary jurisdiction JJ’s property can be taken over by sashikala, as you all seem to be good in legal interpretation of statutes, i presume.

    I think that shd be true, just because the interpretation of tax law is done by some 40 + advocates wrote for Adv S H Kapadia who became judge of bombay high court and then as cji of sc.

    Obviously some says he was great in taxation laws.

    • Nem Singh says:

      Such people create properties from public money and after their death if there is no specific will in favour these type of properties should go to the State only.

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