https://www.taxtmi.com/manuals?id=5620 The rule of Reading Down permits courts to construe a provision restrictively to make it workable and harmonise it with the statute to preserve validity, but it must not introduce words or amounts to judicial legislation and must be applied only to fulfil the statute's scheme and purpose. en-us Wed, 23 Oct 2024 17:07:00 +0530 Thu, 10 Jul 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5620 The rule of Reading Down permits courts to construe a provision restrictively to make it workable and harmonise it with the statute to preserve validity, but it must not introduce words or amounts to judicial legislation and must be applied only to fulfil the statute's scheme and purpose. Manuals Indian Laws Wed, 23 Oct 2024 17:07:00 +0530 https://www.taxtmi.com/manuals?id=5620