https://www.taxtmi.com/article/detailed?id=1357 Interpretation of tax statutes relies on three core doctrines: the rule of reading down to preserve constitutionality and harmonise provisions without adding words; the doctrine of legitimate expectation, which requires administrative fairness and justification by overriding public interest when policy-induced expectations are denied; and the doctrine of noscitur a sociis, which construes taxable entries by reference to associated terms to assign correct meaning. en-us Thu, 14 Jul 2011 21:47:17 +0530 Thu, 14 Jul 2011 21:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1357 Interpretation of tax statutes relies on three core doctrines: the rule of reading down to preserve constitutionality and harmonise provisions without adding words; the doctrine of legitimate expectation, which requires administrative fairness and justification by overriding public interest when policy-induced expectations are denied; and the doctrine of noscitur a sociis, which construes taxable entries by reference to associated terms to assign correct meaning. Articles Service Tax Thu, 14 Jul 2011 21:47:17 +0530 https://www.taxtmi.com/article/detailed?id=1357