Principles of Income Tax Law - 2005-2006 - 4th Edition

Principles of Income Tax Law - 2005-2006 - 4th Edition

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Basic Principles

Powers of Legislature

Roles of Deeming Provisions/Certain Expressions

Specific Words Explained

Construction of Fiscal Statutes

Language of Statute

Application of Statute

Interpretation of Statute

Retrospectivity

Powers of Courts/ Administrative Jurisdiction

Rule of Evidence

Doctrine of Binding Precedent (stare Decisis)

Doctrine of Merger

Legal Maxims

Doctrine of Res Judicata/Estoppel

Doctrine of mutuality

natural Justice / duties of Court

Rule of Limitation

Miscellaneous

Workers Welfare Fund

Income Tax Appellate Tribunal

This is a unique book explaining basic principles of interpretation with case law.

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