https://www.taxtmi.com/manuals?id=6828 The note explains that "etc." denotes additional unspecified items but its legal effect hinges on context, the parties' intention, customary usage, and placement. It may be construed ejusdem generis-limited to things of the same character-or disregarded as surplusage where it adds no certain meaning; if a single certain meaning is possible that meaning should be applied. Drafters should not rely on "etc." to expand obligations and should instead use clear language to define scope. en-us Tue, 14 Jan 2025 16:22:00 +0530 Tue, 24 Jun 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6828 The note explains that "etc." denotes additional unspecified items but its legal effect hinges on context, the parties' intention, customary usage, and placement. It may be construed ejusdem generis-limited to things of the same character-or disregarded as surplusage where it adds no certain meaning; if a single certain meaning is possible that meaning should be applied. Drafters should not rely on "etc." to expand obligations and should instead use clear language to define scope. Manuals Indian Laws Tue, 14 Jan 2025 16:22:00 +0530 https://www.taxtmi.com/manuals?id=6828