Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice. Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to ... Summary
Statutory definitions determine tax law application across excise and income statutes in statutory interpretation practice.
Defines the core terms that determine cross-application of excise and income tax statutes, emphasizing that statutory language-including references to statutes, statutory provisions, rules, regulations and enactments-controls interpretation under the allied taxation framework and governs the operative scope of provisions drawn from the Central Excise Act and the Income-tax Act.
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