https://www.taxtmi.com/article/detailed?id=6209 The doctrine of purposive construction requires interpretation that gives effect to legislative purpose by following literal meaning when it accords with that purpose or applying a strained meaning where the literal text would defeat it; courts may read in words only if the Act's mischief is identifiable, the omission appears inadvertent, and the precise additional words can be stated with certainty. en-us Fri, 10 Apr 2015 08:59:20 +0530 Fri, 10 Apr 2015 08:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6209 The doctrine of purposive construction requires interpretation that gives effect to legislative purpose by following literal meaning when it accords with that purpose or applying a strained meaning where the literal text would defeat it; courts may read in words only if the Act's mischief is identifiable, the omission appears inadvertent, and the precise additional words can be stated with certainty. Articles Other Topics Fri, 10 Apr 2015 08:59:20 +0530 https://www.taxtmi.com/article/detailed?id=6209