Nuances of tax laws - How to understand & interpret?

CS Advocate Abhishek Goyal | Last updated: 04 March 2023

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1. Rule of harmonious construction requires that a provision of law must be read as a whole and not in isolation. The law should be given effect to without adding anything as per the intention of the legislature. The duty of the Court is to supply that interpretation which best defines the intention

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About the Author

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

M.Com., FCS, LLB, M-AIMA, enrolled GST practitioner and tax consultantfrom Rajasthan having 12 years of experience in the field of income tax, GST and corporate law matters.

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