{"id":8444,"date":"2016-12-07T14:56:09","date_gmt":"2016-12-07T09:26:09","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=8444"},"modified":"2016-12-07T14:56:09","modified_gmt":"2016-12-07T09:26:09","slug":"new-book-release-interpretation-of-taxing-statutes-frequently-asked-questions-faqs","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/new-book-release-interpretation-of-taxing-statutes-frequently-asked-questions-faqs\/","title":{"rendered":"New Book Release: Interpretation Of Taxing Statutes &#8211; Frequently Asked Questions (FAQs)"},"content":{"rendered":"<p>Book Release<\/p>\n<p>INTERPRETATION OF TAXING STATUTES &#8211; Frequently Asked Questions<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-241x300.jpg\" alt=\"\" width=\"241\" height=\"300\" class=\"alignleft size-medium wp-image-8445\" srcset=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-241x300.jpg 241w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-100x124.jpg 100w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-150x187.jpg 150w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-200x249.jpg 200w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-300x373.jpg 300w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation.jpg 320w\" sizes=\"auto, (max-width: 241px) 100vw, 241px\" \/><\/p>\n<p>Dedicated in fond memory of Hon\u2019ble Mr. Justice S. H. Kapadia Former Chief Justice of India<\/p>\n<p>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 \u201cInterpretation of Taxing Statutes \u2013 Frequently Asked Questions\u201d dedicated in fond memory of Hon\u2019ble Mr. Justice S. H. Kapadia, Former Chief Justice of India. <\/p>\n<p>The book was released by Hon\u2019ble Justice Mr. A. K. Sikri, Judge Supreme Court of India, and Hon\u2019ble Justice Mr. R. K. Agrawal, judge Supreme Court of India, on 2nd December 2016.<\/p>\n<p><!--more--><\/p>\n<p>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 &#038; 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 \u2013 Exemptions, Deductions and Benefits, Operations, Expiry and Repeal of Statutes, Concepts &#038; 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 \u2013 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 \u2013 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 \u2013 S. H. Kapadia and His Landmark Judgments, Articles for Reference \u2013 Interpretation of Taxing Statutes.<\/p>\n<p>This publication is a must and an unavoidable equipment in the library of tax professionals.<\/p>\n<div id=\"attachment_8448\" style=\"width: 510px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8448\" src=\"https:\/\/www.itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2.jpg\" alt=\"\" width=\"500\" height=\"423\" class=\"size-full wp-image-8448\" srcset=\"https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2.jpg 500w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2-300x254.jpg 300w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2-100x85.jpg 100w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2-150x127.jpg 150w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2-200x169.jpg 200w, https:\/\/itatonline.org\/info\/wp-content\/uploads\/2016\/12\/interpretation-judges-2-450x381.jpg 450w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><p id=\"caption-attachment-8448\" class=\"wp-caption-text\">Justices AK Sikri &#038; R. K. Agarwal release the book<\/p><\/div>\n<p>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\u2019ble 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\u2019ble Mr. Justice Ranjan Gogoi, Judge, Supreme Court of India; Hon\u2019ble Mr. Justice Kurian Joseph, Judge, Supreme Court of India; Hon\u2019ble Mr. Justice R. K. Agrawal, Judge, Supreme Court of India; Hon\u2019ble Dr. Justice D. Y. Chandrachud, Judge, Supreme Court of India; Hon\u2019ble Mr. Justice Ashok Bhushan, Judge, Supreme Court of India; Hon\u2019ble Mr. Justice Shiva Kirti Singh, Former Judge, Supreme Court of India; Hon\u2019ble Dr. Justice Manjula Chellur, Chief Justice, Bombay High Court; Hon\u2019ble Mr. Justice S. J. Vazifdar, Chief Justice, Punjab &#038; Haryana High Court; Hon\u2019ble Mr. Justice S. C. Dharmadhikari, Judge, Bombay High Court; Hon\u2019ble Mr. Justice M. S. Sanklecha, Judge, Bombay High Court and Hon\u2019ble 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.<\/p>\n<p>The price of publication is Rs 750\/-. <\/p>\n<p>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\/-.<\/p>\n<p>Local\/Outstation members not collecting from office are requested to add Rs 80\/- per publication as courier charges. <\/p>\n<p>Please make all drafts payable to \u201cIncome Tax Appellate Tribunal Bar Association\u201d.<\/p>\n<p>For further details please contact:<br \/>\nALL INDIA FEDERATION OF TAX PRACTITIONERS<\/p>\n<p>215, Rewa Chambers, 31, New Marine Lines, Mumbai \u2013 400 020<br \/>\nTel: 2200 6342 \u2022 Telefax : 2200 6343E-mail: aiftp@vsnl.com Website: www.aiftponline.org<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u201cInterpretation of Taxing Statutes \u2013 Frequently Asked Questions\u201d dedicated in fond memory of Hon\u2019ble Mr. Justice S. H. Kapadia, Former Chief Justice of India. 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 &#038; 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 \u2013 Exemptions, Deductions and Benefits, Operations, Expiry and Repeal of Statutes, Concepts &#038; 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 \u2013 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 \u2013 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 \u2013 S. H. Kapadia and His Landmark Judgments, Articles for Reference \u2013 Interpretation of Taxing Statutes<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/new-book-release-interpretation-of-taxing-statutes-frequently-asked-questions-faqs\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-8444","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/8444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=8444"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/8444\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=8444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=8444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=8444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}