This book enables the reader to understand the complex world of statutory interpretation, especially in the context of taxation laws. This book analyses the intricate relationship between legislation and its interpretation by the judiciary, underscoring the critical role that statutory law plays in contemporary society. It highlights the challenges judges face in deciphering the often opaque language used in statutes. The book stresses the importance of understanding legislative intent and the various approaches to interpretation, such as the literal rule, golden rule, and mischief rule, while also introducing the reader to more modern methodologies like the plain meaning approach and purposive approach. This book is tailored for a broad audience, including tax practitioners, lawyers, judges, academicians, and policymakers. Its comprehensive coverage of both foundational principles and contemporary developments in tax law interpretation makes it an invaluable resource for those engaged in the legal, academic, and practical aspects of taxation. The Present Publication is the 2nd Edition, authored by Dr. K.N. Chaturvedi, with the following noteworthy features: • [Highlights of the 2nd Edition] are as follows: o [Updates] Discusses the developments in tax policy and interpretation since 2008, including the implementation of the GST regime in India and global tax law alignments like GAAR and MLI o [Judicial Decisions] Discusses recent Supreme Court decisions on key aspects of the Income-tax Act, 1961, and analyses the judicial stance on tax exemptions and deductions o [New Content] Introduces chapters on Tax exemptions and DTAA, updates on customs tariff classifications, and discussions on the simplification and rationalization of direct taxes o [Legislative Changes] Notes the enactment of the Provisional Collection of Taxes Act, 2023, which updates the 1931 Act, reflecting ongoing legislative evolution • [Judicial Scrutiny and the Art of Drafting] It presents examples from judicial pronouncements that critique legislative drafting, illustrating this with case laws, and discusses the resulting judicial efforts to interpret ambiguous statutes • [Legislative Language and Public Understanding] The debate on whether laws should be written in plain English is addressed, with opinions suggesting that simplifying legal language may not necessarily benefit the general public due to the complexities of legal interpretation and context • [Evolving Principles of Judicial Interpretation] The book notes a shift from traditional rules of statutory interpretation (literal, golden, and mischief rules) towards more nuanced approaches like plain meaning, contextual, and purposive interpretations, reflecting a broader and more flexible understanding of legislative texts • [Comparative Analysis of Statutory Interpretation] This book discusses interpretation practices across common law countries (the United Kingdom, Canada, Australia, the United States, and India), highlighting differences and commonalities in approaches • [Structural Overview of Tax Law] Early chapters provide an in-depth look at India's tax system, the constitutional framework of taxation, the legislative process for tax statutes, and the structural anatomy of an Act, laying a foundation for understanding statutory interpretation in the context of taxation The detailed contents of the book are as follows: • Tax System in India o The book begins with an exploration of the principles of rule of law and governance as they relate to taxation o It discusses the complexities of statutory interpretation, specifically within the realm of taxation laws o An in-depth look at the various tax systems in India, including service tax, income tax, and other significant taxes o Attention is given to state taxes and the introduction of new tax laws, illustrating the evolving nature of tax legislation • Constitutional Provisions Relating to Taxation o Delivers a foundational understanding of what constitutes a tax and the necessity of legal authority for its levy and collection o Examines constitutional remedies in tax matters and differentiates between tax, fee, and cess o Details the distribution of legislative powers between Parliament and State Legislature, including competence to tax and specific taxes like income tax, sales tax, and excise duty on liquor o Addresses the interpretation of legislative entries, the concept of pith and substance, and the limits of taxing power, including instances where statutes have been held constitutional or unconstitutional • Various Stages of Law-Making and Their Relevance as an Aid to Interpretation o Offers insight into the law-making process, the relationship between policy and drafting, and the introduction and types of bills o Discusses the significance of presidential recommendations, accompanying documents for taxation bills, and various memorandums and notes that provide clarity to legislative intent o Explores how statutory interpretation is influenced by law commission reports, taxation committees, parliamentary committees, and speeches by legislators • Structure of a Taxing Statute o Provides a comprehensive guide to drafting taxing statutes, including the importance of the title, preamble, and definition clauses o Explains the roles of legal fiction, headings, marginal notes, explanations, provisos, schedules, and the power to remove difficulties in tax legislation • Tax Interpretation of Exemption Provisions o Discusses the preliminary aspects, constitutional provisions, and complexity of tax exemption provisions o Emphasizes procedural safeguards, judicial review, flexibility in designing exemption provisions, and interpretation of these provisions o Covers tax incentives and the concept of legitimate expectation in tax law • DTAA and International Taxation o Introduces Double Taxation Avoidance Agreements (DTAA) and their role in international taxation, including Supreme Court rulings on the matter o Details the new scheme of international taxation, amendments to the Income-tax Act, and specific sections pertinent to international agreements o Explores the interpretation of DTAA and the Multilateral Instrument (MLI), as well as significant judgments related to international tax law • Different Approaches to Interpretation o Expounds on the basic principles of statutory interpretation and compares the approaches taken by various jurisdictions, including the United Kingdom, Australia, Canada, and India • Tax Evasion, Tax Avoidance, and Tax Mitigation o Addresses the distinctions between tax evasion, tax avoidance, and tax mitigation o Details the statutory framework on tax avoidance, including General Anti-Avoidance Rules (GAAR) and transfer pricing provisions • Aids to Interpretation o Discusses general, internal, and external aids to the interpretation of tax statutes o Outlines general presumptions relevant to the interpretation of tax laws, including presumptions about constitutionality, retrospective effect, exemption provisions, and implied repeal o Includes a discussion on the use of Latin maxims and the significance of popular, ordinary, and technical meanings in statutory interpretation • Simplification and Rationalisation of Direct Taxes o Covers efforts towards simplifying and rationalizing direct taxes, including the roles of various committees, commissions, and reports from the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) o Reviews the Direct Tax Code Bill 2010 and outlines key concepts for the future of tax law simplification

This introduction to business law provides case studies, diagrams, specimen documents and questions to help the first year undergraduate student understand the subject. It focuses on introductory aspects of English law and the English legal system; the law relating to business organizations, namely sole traders, partnerships and companies; legal aspects of business transactions, covering contract, tort, sale and supply of goods, consumer law and criminal liability in the context of business; and the law relating to employment.

This text is specifically designed for non-law students studying the law relating to business. Maintaining the accessible approach which has made this book so popular, the authors provide user-friendly explanations to equip students with a good understanding of key legal concepts.

The 5th edition provides thorough treatment of one of the most fundamental areas of law - the interpretation of contracts. All those drafting, revising or advising on written agreements will benefit from its detailed discussion of the rules of contract interpretation.

'Copyright law has always somehow managed to adapt to new technological and social developments as well as to new artistic and creative practices. However, every time such a development occurs, the legitimate question arises if the system is adaptable or if the breakthrough is so gigantic that a new system needs to be elaborated. In any case, new scholarly reflections are needed in regular intervals and that is exactly the purpose of this fascinating edited collection by Enrico Bonadio and Nicola Lucchi on non-conventional copyright, exploring from various angles the copyright issues of all sorts of creations ranging from unconventional art forms, new music and atypical cultural practices to new advances in technology, not forgetting to investigate the delicate issues around copyright on illegal and immoral works.' - Christophe Geiger, University of Strasbourg, France Copyright law constantly evolves to keep up with societal changes and technological advances. Contemporary forms of creativity can threaten the comfortable conceptions of copyright law as creative people continually find new ways of expressing themselves. In this context, Non-Conventional Copyrightidentifies possible new spaces for copyright protection. With current copyright law in mind, the contributions explore if the law should be more flexible as to whether new or unconventional forms of expression - including graffiti, tattoos, land art, conceptual art and bio art, engineered DNA, sport movements, jokes, magic tricks, DJ sets, perfume making, typefaces, or illegal and immoral works - deserve protection. Vitally, the contributors suggest that it may be time to challenge some of the basic tenets of copyright laws by embracing more flexible ways to identify protectable works and interpret the current requirements for protection. Additionally, some contributors cast doubts about whether copyright is the right instrument to address and regulate these forms of expression. Contemporary in topic, this thought-provoking book will be essential reading for intellectual property law scholars, practitioners and policymakers. Creative people and those involved in the creative industries will also find this book an engaging read. Contributors include: E. Bonadio, S. Burke, C. Cronin, T. Dagne, T.W. Dornis, F.J. Dougherty, T.M. Gates, M.P. George, E. Haber, S. Karapapa, Y.M. King, T. Iverson, N. Lucchi, G. Mazziotti, J. McCutcheon, L. McDonagh, M. Maggiore, P. Mezei, M. Mimler, A.G. Scaria, C.Y.N. Smith, X. Tang

The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.

The competent study of law is a finely tuned balance of excellent language ability, good reading and writing skills, good personal study discipline, a thorough appreciation of the relevant areas of substantive law and excellent argumentative skills. Legal method is an important area of study for two main reasons. First, it is important for the range of techniques that it can offer to break into legal texts, both primary and secondary. Secondly, it exposes reasoning processes concerned with the theory and practise of law. The book deals in both the areas mentioned, and aims to deal with issues of.

In this linguistic study of law school education, Mertz shows how law professors employ the Socratic method between teacher and student, forcing the student to shift away from moral and emotional terms in thinking about conflict, toward frameworks of legal authority instead.