STUDY COURSE ON INTERPRETATION OF TAXING STATUTES

Interpretation is a process by which one can expound law. Statutory interpretation is the process by which courts interpret and apply legislation. To find the meanings of statutes, judges use various tools and methods of statutory interpretation, including traditional canons of statutory interpretation, legislative history, and purpose. If one is well-versed with the basic rules of Interpretation, then he can interpret any Act and can practice across any of the legislation, be it Direct Tax or Indirect Tax or even other Allied Laws. The fundamental rules of interpretation remain same across all legislation and hence it is desirable for a tax professional to grasp these fundamental principles thoroughly.

With a view to understand these fundamental principles in-depth, the Chamber has been periodically organizing a Study Course on Interpretation of taxing Statutes, which has been very well appreciated by the members and participants. Considering the usefulness of this study course for a tax professional, the Direct Tax Committee is pleased to announce the third Study Course on Interpretation of Taxing Statutes.

The Study Course would be spread over four half day sessions and would cover the fundamental principles of interpretation. Eminent professionals would be addressing the Study Course. This Study Course will enable the members to understand and apply the principles of judicial precedent and will improve their interpretation skills to a considerable extent. This course will give a thorough understanding of the various principles, theories and techniques relevant to the interpretation of enacted law and case laws.