https://www.taxtmi.com/article/detailed?id=5167 Constitutional authority supplies the power to levy and collect taxes; Article 265 requires that levy and collection be authorised by law and that taxation measures conform to constitutional limits. Interpretation of tax statutes must be structural and purposive: read provisions as a whole, apply plain meaning while reading between and through clauses to ascertain legislative intent, use explanations and provisos cautiously, and resort to construction only where ambiguity or inconsistency exists, using precedent and other interpretive aids. en-us Sat, 22 Jun 2013 18:19:17 +0530 Sat, 14 Sep 2013 23:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5167 Constitutional authority supplies the power to levy and collect taxes; Article 265 requires that levy and collection be authorised by law and that taxation measures conform to constitutional limits. Interpretation of tax statutes must be structural and purposive: read provisions as a whole, apply plain meaning while reading between and through clauses to ascertain legislative intent, use explanations and provisos cautiously, and resort to construction only where ambiguity or inconsistency exists, using precedent and other interpretive aids. Articles Budget - Tax Proposals Sat, 22 Jun 2013 18:19:17 +0530 https://www.taxtmi.com/article/detailed?id=5167