https://www.taxtmi.com/manuals?id=5730 The harmonious construction principle requires courts to reconcile apparently conflicting provisions within or between statutes to give effect to each, prohibiting interpretations that reduce a provision to a "dead letter". Courts must avoid head on clashes, construe sections to operate together, and, where reconciliation is difficult, interpret provisions so both retain effect rather than rendering either otiose. en-us Thu, 07 Nov 2024 12:51:00 +0530 Mon, 30 Jun 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5730 The harmonious construction principle requires courts to reconcile apparently conflicting provisions within or between statutes to give effect to each, prohibiting interpretations that reduce a provision to a "dead letter". Courts must avoid head on clashes, construe sections to operate together, and, where reconciliation is difficult, interpret provisions so both retain effect rather than rendering either otiose. Manuals Indian Laws Thu, 07 Nov 2024 12:51:00 +0530 https://www.taxtmi.com/manuals?id=5730