https://www.taxtmi.com/article/detailed?id=5200 Provisos qualify main statutory clauses and must be read harmoniously with the principal provision; a proviso that remedies an obvious omission may be treated as retrospective to give a reasonable construction, though provisos are ordinarily exceptions and may, in exceptional cases, be substantive or saving provisions. Explanations clarify and remove ambiguity in main provisions without expanding scope, and retrospective tax amendments must be reasonably justified. Exemption and definitional notifications must be strictly construed and their definitions followed in preference to other sources. en-us Fri, 19 Jul 2013 08:29:01 +0530 Fri, 19 Jul 2013 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5200 Provisos qualify main statutory clauses and must be read harmoniously with the principal provision; a proviso that remedies an obvious omission may be treated as retrospective to give a reasonable construction, though provisos are ordinarily exceptions and may, in exceptional cases, be substantive or saving provisions. Explanations clarify and remove ambiguity in main provisions without expanding scope, and retrospective tax amendments must be reasonably justified. Exemption and definitional notifications must be strictly construed and their definitions followed in preference to other sources. Articles Service Tax Fri, 19 Jul 2013 08:29:01 +0530 https://www.taxtmi.com/article/detailed?id=5200