Taxmann Interpretation of Statutes By V S Datey Edition September 2019

Taxmann Interpretation of Statutes By V S Datey September 2019

Taxmann Interpretation of Statutes By V S Datey September 2019

Contents

1 Background Of Interpretation Of Statute

2 Basic Rules Of Interpretation Of Statute

3 Subsidiary Rules Of Interpretation

4 General Principles Of Interpretation

5 Strict Versus Liberal Construction

6 Interpretations Of Definitions

7 Retrospective Amendments By Legislature

8 Interpretation Of Constitution

9 Interpretation Of Tax Laws

10 Provisions Of Exemption From Tax

11 Procedural Provisions ? Interpretation

12 Administrative Law

13 Delegated Legislation Or Subordinate Legislation

14 Departmental Circulars And Trade Notices

15 Interpretation Of Will, Deed Or Contract

16 General Clauses Act, 1897

17 Aids In Interpretation Of Statute

18 Binding Effect Of Judgments

19 Law Lexicon & Legal Maxims

About the Author

Mr. Datey worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.

He started his career as author on books relating to indirect taxes in 1993.

Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi.

Mr Datey conducts training programmes on indirect tax related topics.

His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers.

Mr. Datey is based in Pune, Maharashtra.