Chamber of Tax Consultants : 5th Study Course On Interpretation Of Tax Statutes [Virtual Mode]

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28 March 2022 11:43 AM IST

  • Chamber of Tax Consultants : 5th Study Course On Interpretation Of Tax Statutes [Virtual Mode]

    The Constitution of India has created three pillars of the democratic India – legislature, administrator and judiciary and each of them having their independent role. The primary role of Judiciary is to administer justice by inter alia interpreting the laws enacted by the legislature. One can understand the importance of interpretation enshrined by the Constitution of India that, an...

    The Constitution of India has created three pillars of the democratic India – legislature, administrator and judiciary and each of them having their independent role. The primary role of Judiciary is to administer justice by inter alia interpreting the laws enacted by the legislature. One can understand the importance of interpretation enshrined by the Constitution of India that, an entire separate wing is there for interpretation.

    Interpretation is a process by which one expounds law. There are various rules of interpretation which are used by judiciary to decide any particular matter. Rules of interpretation are a crucial tool to understand the true meaning of law and to narrow down the best possible interpretation of the law. Rules of interpretation equally apply to interpretation of taxing statute and it is necessary to apply correct rule of interpretation for arriving at the applicability of a particular provision of taxing statute.

    Considering the relevance of interpretation for a profession, The Chamber of Tax Consultants has organized a three half-day webinar on Interpretation of Statutes –

    Sr. No.

    Day, Date & Time

    Topics

    Faculties

    1



    Saturday,
    09.04.2022

    10.00 AM -
    11.00 AM

    Inauguration and Keynote Address covering General Introduction to Interpretation of Tax Statutes

    Shri AkilKureshi,
    (Former Chief Justice of Rajasthan High Court)

    2




    Saturday,
    09.04.2022

    11.00 AM -
    12.30 PM

    Principles Rules of Interpretation (like Golden Rule, Purposive Construction, Strict construction etc) and its Interplay with different types of provisions (like charging, computation, procedural)

    Adv. Hiro Rai

    3




    Saturday,
    09.04.2022

    12.30 PM -
    02.00 PM

    Interpretation of Scope of Special statutes (like Benami Law, Black Money) and provisions (like S. 68 to 69C)

    Sr. Adv Saurabh Soparkar

    4




    Friday,
    15.04.2022

    05.00 PM -
    06.30 PM

    Interpretation of DTAA/Tax Treaties

    Dr. Sunil Moti Lala,

    Advocate

    5




    Friday,
    15.04.2022

    06.30 PM -
    08.00 PM

    Principles of Natural Justice and Subsidiary Rules and Aids to Construction, Internal and External aids like notifications, circulars, etc

    Adv. Ajay Singh

    6




    Saturday,
    16.04.2022

    10.00 AM -
    11.30 AM

    Judicial Precedent – Doctrines of res judicata, Estoppel, Binding Precedent, Merger

    Adv. K Vaitheeswaran

    7




    Saturday,
    16.04.2022

    11.45 AM -
    01.30 PM

    Operation (retrospective, prospective or retroactive), Expiry and Repeal of Statutes and General Clauses Act

    Sr. Adv. V. Sridharan


    Participation Fees

    CTC Members:-Rs. 1,500/- + Rs. 270/- (GST) = Rs. 1,770/-
    Non Members:-Rs. 2,000/- + Rs. 360/- (GST) = Rs. 2,360/-

    CTC Student Members:-Rs. 400/- + Rs. 72/- (GST) = Rs. 472/-
    Student Non-Members: –Rs. 900/- + Rs. 162/- (GST) = Rs. 1,062/-
    (Including Rs. 500/- towards Membership Fees)

    Note:- Please fill Student Membership Form:- Click Here & make payment through NEFT (Click Here)

    Participation Fees to be paid online on the website: CLICK HERE to make payment

    For more details please visit our website www.ctconline.org

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