https://www.taxtmi.com/article/detailed?id=1327 The note explains that the term includes in statutory definitions is a term of enlargement used to extend the ordinary meaning of words or phrases to cover additional matters reasonably connected to the core concept; interpretation depends on text and context, and while inclusory language ordinarily broadens scope, it must preserve a justifiable nexus to the substantive definition and may, in some contexts, operate as an exhaustive explanation. en-us Mon, 20 Jun 2011 17:16:46 +0530 Mon, 20 Jun 2011 17:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1327 The note explains that the term includes in statutory definitions is a term of enlargement used to extend the ordinary meaning of words or phrases to cover additional matters reasonably connected to the core concept; interpretation depends on text and context, and while inclusory language ordinarily broadens scope, it must preserve a justifiable nexus to the substantive definition and may, in some contexts, operate as an exhaustive explanation. Articles Service Tax Mon, 20 Jun 2011 17:16:46 +0530 https://www.taxtmi.com/article/detailed?id=1327