survey expenses". The said amount was paid to Industrial Aid International of Trivandrum, which had been entrusted with the work of conducting a survey ... following information and material :
(a) Assessee's letter to Industrial Aid International by virtue of which the said survey was carried out;
(b) Whether
cannons for interpretation of statutes is
to apply the criteria of internal aid. Internal aid for the construction
may be available in different ways, namely ... sections and
section is itself an important tool of internal aid, which would guide
the construction and interpretation of the part of the section which
aids, namely, the
background and history of the legislation. There were
internal aids in the Act itself to support this contention.
The internal aids, according
argued on behalf of the assessee that the internal aids, namely, the words used in Section 5(j) and in Explanation 2 and the fact ... mischief sought to be remedied.
23. We are satisfied that the internal aids afford sufficient clue to the problem. We shall first examine the matter
statute take their colour from its reason. There are
external and internal aids. The external aids are the Statement of
Objects and Reasons when ... Parliamentary Committees. Occasional excursions into the debates
of Parliament are permitted. Internal aids are the Preamble, the
scheme and the provisions of the Act. Having
take recourse to various internal and external aids.
"Internal aids" mean those materials which are available in the statute
itself, though they ... part of enactment. These internal aids
include, long title, preamble, headings, marginal notes, illustrations,
punctuation, proviso, schedule, transitory provisions, etc. When internal
aids
relying on the letter dated 27.08.2008 as an
internal aid to interpret the rationale behind the amendment to the clause ... principles are
unambiguous then they should be given effect to and internal aids shall be
looked at only when there is an ambiguity is misconceived
construction, it is clear that such aids
can be either internal or external. Internal aids of construction
27 C/86144,86151/2022
are definitions, exceptions ... flies of various officials do not fall in the category
of internal aids for consideration. Dictionaries, earlier acts,
history of legislation, Parliamentary history, parliamentary
proceedings
construction, it is clear that such aids
can be either internal or external. Internal aids of construction
27 C/86144,86151/2022
are definitions, exceptions ... flies of various officials do not fall in the category
of internal aids for consideration. Dictionaries, earlier acts,
history of legislation, Parliamentary history, parliamentary
proceedings
reason for it, which can he discovered through exter-
nal and internal aids. The external aids are Statement of
Objects and Reasons when the Bill ... Commit-
tees. Occasional excursions into the debates of Parliament
are permitted. Internal aids are the Preamble, the scheme
and the provisions of the Act. [328EF
