https://www.taxtmi.com/manuals?id=5704 The test of proportionality requires: a legitimate aim; a rational connection between measure and aim; minimal impairment by considering feasible alternatives that realise the objective in a real and substantial manner; and a balancing stage that weighs the impact on the right against the public purpose. Necessity involves identifying feasible alternatives, assessing their effectiveness and differing impacts, and making an overall comparative judgment. Balancing must be rooted in empirical evidence where possible, with measured deference to institutional expertise and scrutiny where data or parliamentary deliberation is lacking. en-us Wed, 30 Oct 2024 13:21:00 +0530 Wed, 30 Oct 2024 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5704 The test of proportionality requires: a legitimate aim; a rational connection between measure and aim; minimal impairment by considering feasible alternatives that realise the objective in a real and substantial manner; and a balancing stage that weighs the impact on the right against the public purpose. Necessity involves identifying feasible alternatives, assessing their effectiveness and differing impacts, and making an overall comparative judgment. Balancing must be rooted in empirical evidence where possible, with measured deference to institutional expertise and scrutiny where data or parliamentary deliberation is lacking. Manuals Income Tax Wed, 30 Oct 2024 13:21:00 +0530 https://www.taxtmi.com/manuals?id=5704