Study Course on Interpretation of Taxing Statutes



Chairman : Devendra Jain
Vice-Chairman : Dinesh Poddar, Abhitan Mehta
Convenors : Viraj Mehta, Dharan Gandhi, Nimesh Chothani
Advisor : K. Gopal




Saturdays, 16th & Fridays 22nd, 23rd February, 2019

Time : 10.00 am to 6.00 pm.
Venue : Babubhai Chinai Committee Room, 2nd Floor, IMC, Churchgate, Mumbai

Interpretation is a process by which one can expound law. Statutory interpretation is the process by which courts interpret and apply legislation. To find the meaning of statutes, judges use various tools and methods of statutory interpretation, including traditional canons of statutory interpretation, legislative history, and purpose. If one is well-versed with the basic rules of Interpretation, then he can interpret any Act and can practice across any of the legislation, be it Direct Tax or Indirect Tax or even other Allied Laws. The fundamental rules of interpretation remain same across all legislation and hence it is desirable for a tax professional to grasp these fundamental principles thoroughly.

With a view to understand these fundamental principles in-depth, the Chamber has been periodically organising a Study Course on Interpretation of taxing Statutes, which has been very well appreciated by the members and participants. Considering the usefulness of this study course for a tax professional, the Direct Tax Committee is pleased to announce the third Study Course on Interpretation of Taxing Statutes.

The Study Course would be spread over one full day & two half day sessions and would cover the fundamental principles of interpretation. Eminent professionals would be addressing the Study Course. This Study Course will enable the members to understand and apply the principles of judicial precedent and will improve their interpretation skills to a considerable extent. This course will give a thorough understanding of the various principles, theories and techniques relevant to the interpretation of enacted law and case laws.

Members ₹ 2,750/- + ₹ 495/- (18% GST) = ₹ 3,245/-
Non-members ₹ 3,250/- + ₹ 585/- (18% GST) = ₹ 3,835/-


Timing Topics Faculty

First Day — Saturday, 16th February, 2019

10:00 am to 11:30 am Inauguration and Keynote Address covering General Introduction to Interpretation of Tax Statutes Shri Pradeep Parikh, Advocate & Ex-Vice President, ITAT
11:45 am to 01:15pm Principles and Rules of Interpretation like Golden Rule, Heydon’s Rule, Purposive Construction, Literal Constructions, Strict Construction etc. Interpretation of Penal Statutes and Subsidiary Rules and Aids to Construction, Internal and External aids. Shri Vikram Nankani,
Senior Advocate
2:15 pm to 4:00 pm Rules governing construction of DTAAs, International Agreement, Treaties etc., Transfer Pricing provisions including Domestic Transfer Pricing Shri V. Sridharan
Senior Advocate
4:15 pm to 5:45 pm Relevance of Legal Maxims in Interpretation of Tax Statutes Shri K Gopal, Advocate

Second Day — Friday, 22nd February, 2019

4:00 pm to 5:45 pm Principles of Natural Justice and Interpretation of Deeds and Documents Shri Ajay Singh, Advocate
6:00 pm to 8:00 pm Fundamental Concepts of Income Shri Vipul Joshi, Advocate

Third Day — Saturday, 23rd February, 2019

10:00 am to 11:45 am Operation, Expiry and Repeal of Statutes and General Clauses Act interpretation Shri Bharat Raichandani,
12:00 pm to 1:30 pm Doctrines of Res Judicata, Estoppel, Binding Precedent, Merger Mr. Subhash S. Shetty, Advocate


Event Properties

Event date: 16-Feb-2019 10:00 am
Event End Date: 16-Feb-2019 6:00 pm
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