Auxiliary definition: statutory silence resolved by dictionary meanings guiding interpretation of supportive or subsidiary activities. The expression auxiliary is not defined in the 1961 Act or DTAA; authoritative dictionary meanings (Concise Oxford and Black's Law Dictionary) describe it ... Summary
Auxiliary definition: statutory silence resolved by dictionary meanings guiding interpretation of supportive or subsidiary activities.
The expression auxiliary is not defined in the 1961 Act or DTAA; authoritative dictionary meanings (Concise Oxford and Black's Law Dictionary) describe it as providing additional help or support and as subsidiary or supplementary, supplying the operative descriptive content for construing instances where the term is used in tax and treaty settings.
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