Interpretation of Taxing Statutes 2nd Edition

Interpretation of Taxing Statutes, 2nd Edition provides a comprehensive and practical approach to understanding how taxing provisions are interpreted in India. The book explains principles of statutory interpretation and demonstrates their application across income tax, GST, and allied tax laws. It incorporates judicial precedents, case examples, and practical scenarios to illustrate how courts and tribunals interpret statutory provisions, helping professionals navigate complex tax disputes. The book also offers guidance for corporate tax planning, compliance, and litigation strategy, making it a valuable resource for lawyers, tax advisors, corporate finance teams, and students of law and commerce. Each chapter addresses common issues encountered in practice, from ambiguous provisions to procedural complications, ensuring readers gain actionable insights into statutory interpretation. Updated to include recent judgments and legislative amendments, this second edition ensures readers have access to the most relevant information for both advisory and litigation purposes. By bridging theory with practice, the book empowers professionals to make informed decisions, structure arguments, and provide accurate legal and tax advice.