Interpretation of Words and Phrases of Taxing Statutes

Interpretation of Words and Phrases of Taxing Statutes

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Author : Ram Dutt Sharma
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This 2024 edition of Interpretation of Words and Phrases of Taxing Statutes by Ram Dutt Sharma is a comprehensive legal reference designed to aid tax professionals, legal practitioners, and students in understanding the precise meaning and scope of terms used in India’s taxation laws. The book serves as a vital interpretative tool for correctly applying statutory provisions and avoiding misinterpretation in compliance, litigation, and advisory work.

Drawing from statutory definitions, judicial pronouncements, and established principles of interpretation, this edition explains how various words and phrases have been understood in the context of taxing statutes. The author provides both legislative references and case-law analysis, making the work an authoritative companion for anyone dealing with direct or indirect tax matters.

The content covers:

• Principles of statutory interpretation relevant to tax laws

• Definitions and explanations of commonly used tax terms and expressions

• Judicial interpretations of specific words and phrases in the context of taxation

• Comparative analysis of terms under different tax legislations

• Interpretative guidance from the Income-tax Act, GST laws, Customs Act, and other fiscal statutes

• Doctrines and rules of construction in tax law interpretation

• Special focus on words and phrases with multiple or evolving meanings

• Illustrative case-law extracts demonstrating practical application of interpretations

• Cross-references to leading judgments and statutory provisions

• Practical notes for professionals on drafting and compliance to avoid disputes arising from interpretation issues


This edition is particularly suitable for:

• Chartered accountants, tax consultants, and GST practitioners

• Advocates and legal advisors involved in tax litigation and advisory services

• Judicial officers, departmental officers, and tax administrators

• Academicians and students pursuing advanced studies in taxation law

• Corporate compliance teams seeking clarity in applying statutory language


With its precise legal definitions, authoritative case references, and practical guidance, Interpretation of Words and Phrases of Taxing Statutes is an indispensable resource for ensuring accurate interpretation and application of India’s taxation laws.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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