Commentary - Section Wise


Section
CMV01004900 General - Internal Aids to Construction - Internal Aids - All parts of statute to be taken together
CMV01004800 General - Internal Aids to Construction - Internal Aids - Relevance of the context in which the provision is placed
CMV01004700 General - Important Rules Generated from Case Law - Important Rules - Applicable law
CMV01004600 General - Important Rules Generated from Case Law - Important Rules - Sound rule of construction of statute
CMV01004500 General - Important Rules Generated from Case Law - Important Rules - Overstretching the language of the statute is an evil
CMV01004400 General - Important Rules Generated from Case Law - Important Rules - Assumption of all those facts on which alone the fiction can operate
CMV01004300 General - Important Rules Generated from Case Law - Important Rules - Construction which results in rendering a provisions redundant must be avoided
CMV01004200 General - Important Rules Generated from Case Law - Important Rules - Interpretation is not mechanical task
CMV01004100 General - Important Rules Generated from Case Law - Important Rules - Exemptions from taxation
CMV01004000 General - Important Rules Generated from Case Law - Important Rules - Provision creating vicarious or artificial liability
Home / Income Tax Full Page





TaxPublishers