Interpretation of Taxing Statutes

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Description
Taxation laws are statutory and their interpretation is the function of the courts. The 'interpretation' covers not merely the general approach to the problem but also the question of what materials (written or other) outside the statute itself may legitimately be used for the purpose of ascertaining the intent of the legislature. The book encompasses the history of taxation system of India both at the level of the Centre and States. It also covers:
•    The Constitutional Scheme relating to Taxation in India.
•    The Law-making process and the relevance of the reports of the Law Commission
      of In dia and the reports of the Committees in the interpretation of tax laws.
•    Structure of an Act and its parts and the relevance of parts of the Act in the
      interpretation of tax laws.
•    Different approaches to the interpretation of tax laws evolved, developed and
      refined by the courts in U.K., Canada, Australia, USA and India.
•    Tax Evasion, Tax Avoidance and Tax Mitigation
•    Tax exemptions
•    DTAA
•   Simplification and Rationalization of the Direct Taxes
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Table of Contents
1.    Tax System in India
2.    Constitutional Scheme Relating to Taxation
3.    Various Stages of Law-Making and Their Relevance as Aid to Interpretation
4.    Structure of an Act
5.    Tax Interpretation of Exemption Provisions
6.    DTAA and International Taxation
7.    Different Approaches to Interpretation
8.    Tax Evasion, Tax Avoidance and Tax Mitigation
9.    Aids to Interpretation
10.  Simplification and Rationalization of direct taxes
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Author Details
Dr. K.N. Chaturvedi was born on 1st January, 1948 and obtained his degree in law from the University of Allahabad in 1967. He obtained his LL.M. from that University in 1971 and was Lecturer in the Department of Law, University of Allahabad from 1972 to 1976 and thereafter he joined the Law Department of the University of Kurukshetra and remained there till 1983. Dr. Chaturvedi did his doctoral work on Taxation of Charitable Trust: Perspective and Proposals for Reform in Indian Law' and obtained Ph.D. in 1990. In 2007 he was conferred the Status of the Alumnus Distinction at the Golden Jubilee Commemorative Special Convocation of the University of Kurukshetra.