https://www.taxtmi.com/manuals?id=6924 Strict interpretation limits a provision to its narrowest or most literal meaning or to the specific intentions ascribed to its authors, rejecting expansion by implication or equitable considerations. Synonymous with strict construction and interpretatio stricta, it contrasts with liberal interpretation and cautions that the term "strict" may denote either literal or narrow senses; when ambiguity exists the narrow sense is not necessarily the literal sense, and reasonable doubts are resolved against extending statutory applicability. en-us Fri, 24 Jan 2025 16:22:00 +0530 Tue, 01 Jul 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6924 Strict interpretation limits a provision to its narrowest or most literal meaning or to the specific intentions ascribed to its authors, rejecting expansion by implication or equitable considerations. Synonymous with strict construction and interpretatio stricta, it contrasts with liberal interpretation and cautions that the term "strict" may denote either literal or narrow senses; when ambiguity exists the narrow sense is not necessarily the literal sense, and reasonable doubts are resolved against extending statutory applicability. Manuals Indian Laws Fri, 24 Jan 2025 16:22:00 +0530 https://www.taxtmi.com/manuals?id=6924