By Katju, Markandey

Katju\\\'s Interpretation of Taxing Statutes is a unique book written in a particularly clear and comprehensive style.

An invaluable book for the tax professionals, it not only examines the legal principles of interpretation, especially principles of interpretation that are special to taxing statutes, but cites comprehensively all the relevant cases for in-depth study.The present edition also cites many recent Supreme Court decisions where judicial interpretation has deviated from the earlier trend of strict or literal construction of taxing statutes. The book focuses on recent trends in interpretation and on other vital considerations that must always be borne in mind while interpreting statutes.

Apart from the guidelines to interpretation contained in the book, a valuable feature of the book is the Appendices containing the complete text of the General Clauses Act and the complete text of important taxing statutes as well as the judicial interpretation of words and phrases used in the taxing statutes.

Published Year: 1998 Format: Paper Back ISBN: 8187162015 Publisher: Lexis Nexis - Butterworths Our Price: India. Rs. 350.00 Reviews: 0 reivew(s).

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