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
provisions of the Act itself (that
is to say, the internal aids to
interpretation) in support of the
point that on sufficient cause
being shown
well settled that a marginal note can be
used as an internal aid to interpretation of statutes only
in order to show what
that the Rules of Interpretation of Statutes
by using principles of internal aid, the provisions of Section 32A can be
used to explain the term ... generation of
any form of power. For the use of internal aid, the assessee also relied on
the order of ITAT in the case
that the Rules of Interpretation of Statutes
by using principles of internal aid, the provisions of Section 32A can be
used to explain the term ... generation of
any form of power. For the use of internal aid, the assessee also relied on
the order of ITAT in the case
project which are awarded
on the basis of global tender and also aided by the
World Bank, deduction is allowed as prescribed in
sub-section ... housing project", then definition given in section
80HHBA will be internal aid to decide whether
housing project means the project of the group
Mahendra Kumar Kedarnath Modi & 2 vs State Of Gujarat & on 5 May, 2017
words of the statutes raises doubt,
it is inevitable to call in aid the ground and cause of making the statute
and the mischiefs, which ... Tribunal.
26. On applying the Doctrine of Reading Down, an internal aid to
construe the word in a statute to give reasonable meaning
this well-laid principle is that it cannot be called in aid to alter the meaning of what is of itself clear and explicit. Lord ... discover the reason for a statute? There are external and internal aids. The external aids are Statement of Objects and Reasons when the Bill
provisions of the Act itself (that
is to say, the internal aids to
interpretation) in support of the
point that on sufficient cause
being shown
