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Dictionary for income tax

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(Querist)
09 April 2018 Dear Sir/Madam

I would like to know which dictionary I can refer to for meanings for interpreting income tax act
Thank you for your time
Regards
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CA Suresh Jain

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CA Suresh Jain (Expert)
09 April 2018 I have not come across any such dictionary. Section 2 of Income tax act defines the Important terms used in Income Tax Act.
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Shravan Ravi

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Shravan Ravi (Querist)
11 April 2018 I have this doubt because there are references to dictionaries in income tax cases by courts. Thus for interpretation which dictionary should be used? Is there a specific law dictionary or so?
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Shravan Ravi

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Shravan Ravi (Querist)
11 April 2018 I have this doubt because there are references to dictionaries in income tax cases by courts. Thus for interpretation which dictionary should be used? Is there a specific law dictionary or so?

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CA Suresh Jain

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CA Suresh Jain (Expert)
11 April 2018 There are different dictionaries referred by the Courts from time to time, they are - Webster, Oxford, Law Lexicon etc.
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