https://www.taxtmi.com/manuals?id=6041 The commonsense construction rule directs courts to prefer statutory interpretations that reflect common sense and legislative intention, applying a presumption against absurdity to reject constructions that are unworkable, impracticable, anomalous, illogical, or disproportionate. A related presumption against anomalous result requires avoidance of constructions that create inconsistencies between like cases or make outcomes turn on immaterial distinctions; where each construction produces anomalies the court must balance them and may exercise discretion unless the anomaly plainly expresses legislative intent. en-us Fri, 29 Nov 2024 12:38:00 +0530 Fri, 11 Jul 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6041 The commonsense construction rule directs courts to prefer statutory interpretations that reflect common sense and legislative intention, applying a presumption against absurdity to reject constructions that are unworkable, impracticable, anomalous, illogical, or disproportionate. A related presumption against anomalous result requires avoidance of constructions that create inconsistencies between like cases or make outcomes turn on immaterial distinctions; where each construction produces anomalies the court must balance them and may exercise discretion unless the anomaly plainly expresses legislative intent. Manuals Indian Laws Fri, 29 Nov 2024 12:38:00 +0530 https://www.taxtmi.com/manuals?id=6041