INTERPRETATION OF TAXING STATUTES – Frequently Asked Questions
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.
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 www.itatonline.org, 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:
ALL INDIA FEDERATION OF TAX PRACTITIONERS
215, Rewa Chambers, 31, New Marine Lines, Mumbai – 400 020
Tel: 2200 6342 • Telefax : 2200 6343E-mail: firstname.lastname@example.org Website: www.aiftponline.org