{"id":13339,"date":"2025-12-23T11:00:13","date_gmt":"2025-12-23T11:00:13","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=13339"},"modified":"2025-12-23T11:06:11","modified_gmt":"2025-12-23T11:06:11","slug":"the-principle-of-tax-and-equity-as-strangers-a-cornerstone-of-strict-statutory-interpretation-in-indian-taxation-law","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/the-principle-of-tax-and-equity-as-strangers-a-cornerstone-of-strict-statutory-interpretation-in-indian-taxation-law\/","title":{"rendered":"The Principle of Tax and Equity as Strangers: A Cornerstone of Strict Statutory Interpretation in Indian Taxation Law"},"content":{"rendered":"\n

<\/span>Introduction<\/span><\/h2>\n\n\n\n

The enduring doctrine that “tax and equity are strangers” encapsulates the judiciary’s commitment to literal and strict interpretation of taxation statutes in India. This principle mandates that courts adhere rigorously to the plain language of fiscal legislation, eschewing equitable interventions, perceived hardships, or policy-driven rewritings that could undermine legislative intent. Affirmed consistently by the Supreme Court, it safeguards the separation of powers by confining revenue collection to explicit statutory mandates, rather than judicial infusions of fairness. As observed in seminal rulings, this approach prevents the dilution of fiscal sovereignty while allowing purposive construction only to avert patent absurdities, ensuring predictability and certainty in tax administration.<\/p>

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