Contracts, Status and the Judiciary
In both the United Kindom and in India, no tax can be imposed without the authority of a statute. This principle has lead to what some might consider an unhealthy obsession with statutory language. The idea that a statute’s language has to account for any tax imposed was taken by judges initially to mean only taxes that come within the literal language of the statute would be allowed. As one would have expected, some taxpayers took their cues from this and concocted schemes that stretched the statutory language and eventually the credulity of judges.
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