Content	Page
Chapter 1. Introduction
Foundational principle for a charge under Tax Statutes	1
Purpose of Interpretation	1
Statute must be read as a whole	2
Sources of Rules	2
Particulars in a Statute	3
Tools in interpretation	4
Internal aids to construction vis-a-vis External aids to construction	7
Preliminary Steps before attempting to interpret a given statute:	8
Special Law Overrides General Law	9
Principles of Statutory Interpretation	10
A statute is either perpetual or temporary	17
Undefined words	19
Definitions in other statute	19
Plain Meaning Rule	20
Rules of Language	20
Judicially defined words	21
Chapter 2. Act
Which can we Regard as the special Act and which the General ?	23
When both the Acts show non-obstante clauses; therefore, the question which arises for consideration is which Act will prevail	24
Chapter 3. Amendment	26
Chapter 4. An Act to Amend and Consolidate the Law
Meaning of consolidation of the law	28
Objective of Income-tax Act, 1961	28
Chapter 5. Annul	29
Chapter 6. Bare Act
Literal Interpretation	32
Contents of Bare Act	32
Role of ‘Preamble’ in interpretation of statute	32
Examples of Bare Act	33
Chapter 7. Casus Omissus
The casus omissus cannot be supplied by the Courts Supplying ‘casus omissus’ which was not permissible and could	35
only have been done by the Supreme Court in an appropriate case Casus omissus broadly refers to the principle that a matter which has not been provided in the statute but should have been there,	36
cannot be supplied	36
Chapter 8. Caveat
Meaning of a Caveat	37
Content to Be included in a Caveat	37
Purpose of a Caveat	38
Where can a Caveat be Lodged?	38
Chapter 9. Charging Provision
Charging section should be strictly construed while the procedural sections should be liberally interpreted	40
Chapter 10. Circulars or Instructions
Nature of a CBDT circular can be summarised in the words of Hon’ble Supreme Court	42
Binding Nature of Circular/Instruction	43
Chapter 11. Clause
Clue to Identify whether a part of section is Clause or Sub-section	47
Chapter 12. Code
Chapter 13. Collegium
Dispute Resolution Panel (DRP) is an income-tax authority	50
Chapter 14. Cross-Examination
What is Cross-Examination?	51
Requests for cross-examination may be denied	51
Types of Evidence	52
Technical Rules of Evidence do not Apply to Income Tax Proceedings	52
Lack of cross-examination & violation of principle of natural justice	52
Chapter 15. Definition Clause (Interpretation)
Definitions in other statutes	68
Chapter 16. Deletion	69
Chapter 17. De Novo	70
Chapter 18. Derived From	72
Chapter 19. Dismiss
‘Appeal is Dismissed’	74
Dismissal of Appeal by Appellate Commissioner	74
“SLP Dismissed” :	74
SLP is Dismissed, however, the question of law is kept open	75
Chapter 20. Ejusdem Generis
Need for the Doctrine	77
Essentials of the Doctrine of Ejusdem Generis	78
Chapter 21. Error of Jurisdiction or Lack of Jurisdiction (Excessive Jurisdiction)
Nullity when occurs	80
Jurisdictional Error	81
Few Instances: Jurisdictional Error	81
Lack of Jurisdiction (Excessive Jurisdiction)	81
Few Instances: Lack of jurisdiction (excessive jurisdiction)	82
Chapter 22. Estoppels
Requirements of Promissory Estoppel	95
Conditions for application of Doctrine of Estoppel	96
Exceptions to Estoppel	96
Principles of estoppel not apply to Income Tax proceedings	96
Doctrine of Promissory Estoppel is not Applicable Against the State while Exercising its Legislative Power	97
Chapter 23. Exception
Exceptions & saving clauses	100
Chapter 24. Exemptions
Exemption Clause – Strict Construction	101
Chapter 25. Explanation
Object of an Explanation to a statutory provision	106
Chapter 26. For the Removal of Doubts
Clarificatory or Retrospective – who decides	110
Chapter 27. Full and True Disclosures
What is full and true Disclosure	111
What does full and true Disclosure mean	111
Chapter 28. Includes
Chapter 29. Income
Inclusion of all sorts of subsidies within ambit of ‘Income’ under Section 2(24) is not unconstitutional	115
Term “income” as defined in section 2(24) does not include “interest” referred to in section 56(2)(viii) or interest received in MACT award	116
Chapter 30. Income Tax Law	119
Chapter 31. Judicial Discipline
Assessing Officer is bound to follow High Court ruling given in assessee’s favour even if Department has filed SLP against the decision to Supreme Court	121
An order of High Court does not become inoperative merely because Department filed an appeal or SLP against it	121
Binding nature of order of another bench – Judicial discipline [Article 226]	122
Judicial discipline demands that subordinate authorities shall accept the decisions of Tribunal as binding precedent	122
Chapter 32. Judicial Precedents
Meaning of Precedent	124
Definition of Precedent	125
Origin of Precedent	125
Object of Doctrine of Precedent	125
Binding nature of Precedents	126
General Principles	126
Exception to the doctrine of Precedents, i.e., when Precedent ceases to be Binding	126
Legislative Amendment	128
Chapter 33. Law
Judges to Apply the Law	157
Meaning of Law	157
“LAW” Defined	158
Generally the term “law” is used to mean three things:	159
Origin of Law	159
Nature of Law	160
Functions of law	160
Rule of Law	161
Role of law in Business	161
Role of law in Society	161
Forbidden by Law mean:	162
Chapter 34. Literal Rule
Advantages of the Literal Rule	165
Disadvantages of the Literal Rule	165
Chapter 35. Machinery Provision
While interpreting machinery provisions of a Taxing Statute Court should give effect to its Manifest purpose: SC	167
Chapter 36. Mandatory or Directory
Difference between Mandatory and Directory provisions	170
Rules for determination of Mandatory and Directory Statute	172
Intention of the legislature:	172
Purpose behind the Statute:	172
Chapter 37. Marginal Notes
Definition of Marginal Notes:	176
Limitations of Marginal notes as internal aid to construction:	176
Chapter 38. May or Shall	179
Chapter 39. Means	181
Chapter 40. Mutatis Mutandis	183
Chapter 41. Natural Justice
Adjournments	185
Situations of violation of principles of natural justice in taxation laws	185
Rule against Bias	187
“Justice must not only be done, but must be seen to be done”	187
Right to Fair Hearing	188
Chapter 42. Non – Obstante Clauses
Non-obstante clause in Section 153A does not exclude Applicability of Reassessment Proceedings	204
Bombay High Court decodes Non Obstante Clause	204
Non-obstante clauses are not always to be regarded as Repealing Clauses nor as clauses which expressly or completely supersede any other Provision of the Law	207
Chapter 43. Nothing Contained In	208
Chapter 44. Notwithstanding Anything Contained In… Distinction between the Expression ‘Subject to other provisions’ and the expression “Notwithstanding anything Contained in..”	211
Chapter 45. Obiter Dicta	212
Chapter 46. Omission	214
Chapter 47. Oral Order or Judgment
Oral and Written Judgments	218
What is a Judgment?	218
The term ‘Judgment’ has been defined under section 2(9) of the Civil Procedure Code as under:	218
Judges should speak through Judgements and Orders, not issue oral directions: Supreme Court	218
Chapter 48. Per Incuriam
A Decision is given per Incuriam when the Court has Acted	220
Tribunal has no Jurisdiction to hold that a Particular Decision of Jurisdictional High Court has been rendered per Incuriam or sub Silentio	222
The Proposition that a decision per Incuriam need not be followed as a Binding Precedent is Well-established	224
Chapter 49. Perversity
Perverse	225
Test and Benchmark of Perversity is Far Stringent and Strict	225
Chapter 50. Precedent
Doctrine of Precedent in India – a British Legacy	238
Pre-Independence	238
Post-Independence	238
Supreme Court	238
High Courts	238
Lower Courts	239
Precedents	239
Rules for Reading the Precedents	239
Circumstances that Weaken the Binding force of a Precedent	239
Precedent ceases to be a Binding Precedent	239
Circumstances Weakening the Binding force of Precedents	240

Constitutional provisions regarding precedents of the Supreme Court – Scope of Article 141	240
Use of Foreign Decisions	242
Chapter 51. Prescribed
Chapter 52. Presumption
What is the Presumption of Statutes?	244
Taxing Statute is to be Construed Strictly	245
Presumption against Injustice or Absurdity	246
Chapter 53. Procedural law
Meaning of Procedural Law	247
Nature of Procedural Laws	248
Chapter 54. Proceeding	252
Chapter 55. Prohibited By Law
What is Meaning of ‘Prohibited by Law’	255
Duties of an Auditor while Conducting tax audit of a Pharma Company under Section 44AB of the Act	256
Supreme Court’s decision	256
Chapter 56. Prospective
Meaning of the Word “Prospective”	259
Prospective vs. Retrospective – Cardinal Principle of the Tax Law	259
Supreme Court provides clarity on Prospective versus Retrospective operation of Tax Amendments	259
Chapter 57. Proviso
Proviso (a Condition) :	262
How to know the NUMBER of a Proviso?	263
Chapter 58. Punctuation	265
Chapter 59. Quash
What is a Quashing order?	266
Chapter 60. Ratio Decidendi
Ratio decidendi (Literally means ‘Reason for Deciding’)	267
Law of Precedents	268
Elements of a Precedent	268
Constitutional Provisions Regarding precedents of the Supreme Court – Scope of Article 141	268
Ratio decidendi : The reason or Grounds of a Judicial Decision	270
Chapter 61. Removal of Difficulty
Removal of Difficulty order may be made under a Statute Subject to the following Requirements being met up with:	271
Chapter 62. Repeal
Effect of Repeal [Section 6 of General Clauses Act, 1897]	273
Contents	xv
Section 6A : Repeal of Act making Textual Amendment in Act or Regulation	274
Subordinate Legislation under the Repealed Statutes	274
Chapter 63. Res Judicata
For making Res Judicata Binding, Several Factors must be met up with:	276
The Doctrine of Res Judicata is based on Three Roman Maxims:	276
Key Principles of Res Judicata	277
Applicability of Res Judicata	277
Non-Applicability of Res Judicata	277
Purpose of Res Judicata	277
The Nature of Res Judicata	277
Scope of Res Judicata	278
Res Judicata of Foreign Judgement – Execution of Foreign Awards and Decrees in India	278
Chapter 64. Retrospective
Meaning of Retrospective	285
Nature of Retrospective Legislation	285
Retrospective Operation Means	286
Clarificatory or Retrospective – Who decides	287
Constitutional Restriction on Retrospective Laws	287
Chapter 65. Rule	320
Chapter 66. Rule Absolute	321
Chapter 67. Save as Otherwise Provided in This Act…	322
Chapter 68. Saving Clauses	323
Chapter 69. Schedule	325
Chapter 70. Section	327
Chapter 71. Sub – Section
Sub-section Example	328
Clue to locate a ‘Sub-section’ in a Section	328
Section & Sub-section’	328
Chapter 72. Set – Aside	329
Chapter 73. Short Title	332
Chapter 74. Stare Decisis	333
Chapter 75. Subject to the Provisions of…
Difference between: (a) ‘Non-obstante’ Clause and (b) ‘Subject to’ other Provisions	337
Chapter 76. Sub-Silentio	339
Chapter 77. Substantive Provisions versus Technical Provisions
Sequencing of Provisions	342
Contents	xvi
Chapter 78. Substantive Law
Concept of Substantive Law	352
Meaning and Nature of Substantive Laws	352
Nature of Substantive Laws	353
Sources of Substantive Laws	353
Other Sources of Substantive Laws include:	354
Limitations of Substantive Laws	354
Chapter 79. Suo Moto
Notable Cases	355
Chapter 80. Sufficient Cause
Meaning of the word “sufficient cause”	361
Chapter 81. Tax
Definition of Tax:	370
Strict Construction of Taxing Statutes	370
Constitutional Aspects of Taxation	371
Constitutional Provisions Relating to Taxation	371
Taxes are the Price that we Pay for Civilization	379
Chapter 82. Ultra Vires
Meaning of Ultra Vires	380
Constitutional Validity	381
Chapter 83. Without Prejudice To…
‘Without Prejudice’ Means	383
Chapter 84. Important Common Legal Terms	385
Chapter 85. Interpretation Act, 2005	394
Chapter 86. The General Clauses Act, 1897	408

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INTERPRETATION OF WORDS AND PHRASES OF TAXING STATUTES BY RAM DUTT SHARMA

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Content	Page
Chapter 1. Introduction
Foundational principle for a charge under Tax Statutes	1
Purpose of Interpretation	1
Statute must be read as a whole	2
Sources of Rules	2
Particulars in a Statute	3
Tools in interpretation	4
Internal aids to construction vis-a-vis External aids to construction	7
Preliminary Steps before attempting to interpret a given statute:	8
Special Law Overrides General Law	9
Principles of Statutory Interpretation	10
A statute is either perpetual or temporary	17
Undefined words	19
Definitions in other statute	19
Plain Meaning Rule	20
Rules of Language	20
Judicially defined words	21
Chapter 2. Act
Which can we Regard as the special Act and which the General ?	23
When both the Acts show non-obstante clauses; therefore, the question which arises for consideration is which Act will prevail	24
Chapter 3. Amendment	26
Chapter 4. An Act to Amend and Consolidate the Law
Meaning of consolidation of the law	28
Objective of Income-tax Act, 1961	28
Chapter 5. Annul	29
Chapter 6. Bare Act
Literal Interpretation	32
Contents of Bare Act	32
Role of ‘Preamble’ in interpretation of statute	32
Examples of Bare Act	33
Chapter 7. Casus Omissus
The casus omissus cannot be supplied by the Courts Supplying ‘casus omissus’ which was not permissible and could	35
only have been done by the Supreme Court in an appropriate case Casus omissus broadly refers to the principle that a matter which has not been provided in the statute but should have been there,	36
cannot be supplied	36
Chapter 8. Caveat
Meaning of a Caveat	37
Content to Be included in a Caveat	37
Purpose of a Caveat	38
Where can a Caveat be Lodged?	38
Chapter 9. Charging Provision
Charging section should be strictly construed while the procedural sections should be liberally interpreted	40
Chapter 10. Circulars or Instructions
Nature of a CBDT circular can be summarised in the words of Hon’ble Supreme Court	42
Binding Nature of Circular/Instruction	43
Chapter 11. Clause
Clue to Identify whether a part of section is Clause or Sub-section	47
Chapter 12. Code
Chapter 13. Collegium
Dispute Resolution Panel (DRP) is an income-tax authority	50
Chapter 14. Cross-Examination
What is Cross-Examination?	51
Requests for cross-examination may be denied	51
Types of Evidence	52
Technical Rules of Evidence do not Apply to Income Tax Proceedings	52
Lack of cross-examination & violation of principle of natural justice	52
Chapter 15. Definition Clause (Interpretation)
Definitions in other statutes	68
Chapter 16. Deletion	69
Chapter 17. De Novo	70
Chapter 18. Derived From	72
Chapter 19. Dismiss
‘Appeal is Dismissed’	74
Dismissal of Appeal by Appellate Commissioner	74
“SLP Dismissed” :	74
SLP is Dismissed, however, the question of law is kept open	75
Chapter 20. Ejusdem Generis
Need for the Doctrine	77
Essentials of the Doctrine of Ejusdem Generis	78
Chapter 21. Error of Jurisdiction or Lack of Jurisdiction (Excessive Jurisdiction)
Nullity when occurs	80
Jurisdictional Error	81
Few Instances: Jurisdictional Error	81
Lack of Jurisdiction (Excessive Jurisdiction)	81
Few Instances: Lack of jurisdiction (excessive jurisdiction)	82
Chapter 22. Estoppels
Requirements of Promissory Estoppel	95
Conditions for application of Doctrine of Estoppel	96
Exceptions to Estoppel	96
Principles of estoppel not apply to Income Tax proceedings	96
Doctrine of Promissory Estoppel is not Applicable Against the State while Exercising its Legislative Power	97
Chapter 23. Exception
Exceptions & saving clauses	100
Chapter 24. Exemptions
Exemption Clause – Strict Construction	101
Chapter 25. Explanation
Object of an Explanation to a statutory provision	106
Chapter 26. For the Removal of Doubts
Clarificatory or Retrospective – who decides	110
Chapter 27. Full and True Disclosures
What is full and true Disclosure	111
What does full and true Disclosure mean	111
Chapter 28. Includes
Chapter 29. Income
Inclusion of all sorts of subsidies within ambit of ‘Income’ under Section 2(24) is not unconstitutional	115
Term “income” as defined in section 2(24) does not include “interest” referred to in section 56(2)(viii) or interest received in MACT award	116
Chapter 30. Income Tax Law	119
Chapter 31. Judicial Discipline
Assessing Officer is bound to follow High Court ruling given in assessee’s favour even if Department has filed SLP against the decision to Supreme Court	121
An order of High Court does not become inoperative merely because Department filed an appeal or SLP against it	121
Binding nature of order of another bench – Judicial discipline [Article 226]	122
Judicial discipline demands that subordinate authorities shall accept the decisions of Tribunal as binding precedent	122
Chapter 32. Judicial Precedents
Meaning of Precedent	124
Definition of Precedent	125
Origin of Precedent	125
Object of Doctrine of Precedent	125
Binding nature of Precedents	126
General Principles	126
Exception to the doctrine of Precedents, i.e., when Precedent ceases to be Binding	126
Legislative Amendment	128
Chapter 33. Law
Judges to Apply the Law	157
Meaning of Law	157
“LAW” Defined	158
Generally the term “law” is used to mean three things:	159
Origin of Law	159
Nature of Law	160
Functions of law	160
Rule of Law	161
Role of law in Business	161
Role of law in Society	161
Forbidden by Law mean:	162
Chapter 34. Literal Rule
Advantages of the Literal Rule	165
Disadvantages of the Literal Rule	165
Chapter 35. Machinery Provision
While interpreting machinery provisions of a Taxing Statute Court should give effect to its Manifest purpose: SC	167
Chapter 36. Mandatory or Directory
Difference between Mandatory and Directory provisions	170
Rules for determination of Mandatory and Directory Statute	172
Intention of the legislature:	172
Purpose behind the Statute:	172
Chapter 37. Marginal Notes
Definition of Marginal Notes:	176
Limitations of Marginal notes as internal aid to construction:	176
Chapter 38. May or Shall	179
Chapter 39. Means	181
Chapter 40. Mutatis Mutandis	183
Chapter 41. Natural Justice
Adjournments	185
Situations of violation of principles of natural justice in taxation laws	185
Rule against Bias	187
“Justice must not only be done, but must be seen to be done”	187
Right to Fair Hearing	188
Chapter 42. Non – Obstante Clauses
Non-obstante clause in Section 153A does not exclude Applicability of Reassessment Proceedings	204
Bombay High Court decodes Non Obstante Clause	204
Non-obstante clauses are not always to be regarded as Repealing Clauses nor as clauses which expressly or completely supersede any other Provision of the Law	207
Chapter 43. Nothing Contained In	208
Chapter 44. Notwithstanding Anything Contained In… Distinction between the Expression ‘Subject to other provisions’ and the expression “Notwithstanding anything Contained in..”	211
Chapter 45. Obiter Dicta	212
Chapter 46. Omission	214
Chapter 47. Oral Order or Judgment
Oral and Written Judgments	218
What is a Judgment?	218
The term ‘Judgment’ has been defined under section 2(9) of the Civil Procedure Code as under:	218
Judges should speak through Judgements and Orders, not issue oral directions: Supreme Court	218
Chapter 48. Per Incuriam
A Decision is given per Incuriam when the Court has Acted	220
Tribunal has no Jurisdiction to hold that a Particular Decision of Jurisdictional High Court has been rendered per Incuriam or sub Silentio	222
The Proposition that a decision per Incuriam need not be followed as a Binding Precedent is Well-established	224
Chapter 49. Perversity
Perverse	225
Test and Benchmark of Perversity is Far Stringent and Strict	225
Chapter 50. Precedent
Doctrine of Precedent in India – a British Legacy	238
Pre-Independence	238
Post-Independence	238
Supreme Court	238
High Courts	238
Lower Courts	239
Precedents	239
Rules for Reading the Precedents	239
Circumstances that Weaken the Binding force of a Precedent	239
Precedent ceases to be a Binding Precedent	239
Circumstances Weakening the Binding force of Precedents	240

Constitutional provisions regarding precedents of the Supreme Court – Scope of Article 141	240
Use of Foreign Decisions	242
Chapter 51. Prescribed
Chapter 52. Presumption
What is the Presumption of Statutes?	244
Taxing Statute is to be Construed Strictly	245
Presumption against Injustice or Absurdity	246
Chapter 53. Procedural law
Meaning of Procedural Law	247
Nature of Procedural Laws	248
Chapter 54. Proceeding	252
Chapter 55. Prohibited By Law
What is Meaning of ‘Prohibited by Law’	255
Duties of an Auditor while Conducting tax audit of a Pharma Company under Section 44AB of the Act	256
Supreme Court’s decision	256
Chapter 56. Prospective
Meaning of the Word “Prospective”	259
Prospective vs. Retrospective – Cardinal Principle of the Tax Law	259
Supreme Court provides clarity on Prospective versus Retrospective operation of Tax Amendments	259
Chapter 57. Proviso
Proviso (a Condition) :	262
How to know the NUMBER of a Proviso?	263
Chapter 58. Punctuation	265
Chapter 59. Quash
What is a Quashing order?	266
Chapter 60. Ratio Decidendi
Ratio decidendi (Literally means ‘Reason for Deciding’)	267
Law of Precedents	268
Elements of a Precedent	268
Constitutional Provisions Regarding precedents of the Supreme Court – Scope of Article 141	268
Ratio decidendi : The reason or Grounds of a Judicial Decision	270
Chapter 61. Removal of Difficulty
Removal of Difficulty order may be made under a Statute Subject to the following Requirements being met up with:	271
Chapter 62. Repeal
Effect of Repeal [Section 6 of General Clauses Act, 1897]	273
Contents	xv
Section 6A : Repeal of Act making Textual Amendment in Act or Regulation	274
Subordinate Legislation under the Repealed Statutes	274
Chapter 63. Res Judicata
For making Res Judicata Binding, Several Factors must be met up with:	276
The Doctrine of Res Judicata is based on Three Roman Maxims:	276
Key Principles of Res Judicata	277
Applicability of Res Judicata	277
Non-Applicability of Res Judicata	277
Purpose of Res Judicata	277
The Nature of Res Judicata	277
Scope of Res Judicata	278
Res Judicata of Foreign Judgement – Execution of Foreign Awards and Decrees in India	278
Chapter 64. Retrospective
Meaning of Retrospective	285
Nature of Retrospective Legislation	285
Retrospective Operation Means	286
Clarificatory or Retrospective – Who decides	287
Constitutional Restriction on Retrospective Laws	287
Chapter 65. Rule	320
Chapter 66. Rule Absolute	321
Chapter 67. Save as Otherwise Provided in This Act…	322
Chapter 68. Saving Clauses	323
Chapter 69. Schedule	325
Chapter 70. Section	327
Chapter 71. Sub – Section
Sub-section Example	328
Clue to locate a ‘Sub-section’ in a Section	328
Section & Sub-section’	328
Chapter 72. Set – Aside	329
Chapter 73. Short Title	332
Chapter 74. Stare Decisis	333
Chapter 75. Subject to the Provisions of…
Difference between: (a) ‘Non-obstante’ Clause and (b) ‘Subject to’ other Provisions	337
Chapter 76. Sub-Silentio	339
Chapter 77. Substantive Provisions versus Technical Provisions
Sequencing of Provisions	342
Contents	xvi
Chapter 78. Substantive Law
Concept of Substantive Law	352
Meaning and Nature of Substantive Laws	352
Nature of Substantive Laws	353
Sources of Substantive Laws	353
Other Sources of Substantive Laws include:	354
Limitations of Substantive Laws	354
Chapter 79. Suo Moto
Notable Cases	355
Chapter 80. Sufficient Cause
Meaning of the word “sufficient cause”	361
Chapter 81. Tax
Definition of Tax:	370
Strict Construction of Taxing Statutes	370
Constitutional Aspects of Taxation	371
Constitutional Provisions Relating to Taxation	371
Taxes are the Price that we Pay for Civilization	379
Chapter 82. Ultra Vires
Meaning of Ultra Vires	380
Constitutional Validity	381
Chapter 83. Without Prejudice To…
‘Without Prejudice’ Means	383
Chapter 84. Important Common Legal Terms	385
Chapter 85. Interpretation Act, 2005	394
Chapter 86. The General Clauses Act, 1897	408