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A shorter tax statute is not always a simpler tax law

For decades, courts treated provisos and explanations as important interpretational tools. For example, in S. Sundaram Pillai v. V.R. Pattabiraman , the Supreme Court observed that a proviso ordinarily carves out an exception to the main enactment. (HT Archive)
Published on Jul 15, 2026 08:47 pm IST

A new round of tariff tantrums

The ongoing crisis in West Asia had exposed 45-50% of India’s peacetime crude oil imports via the Strait of Hormuz to uncertainty. (AFP)
Published on Jul 15, 2026 08:47 pm IST

Treat the Yamuna as a river, not a drain

With most of its clean water diverted upstream, the river loses its natural flow by the time it reaches the city. Without environmental flows, no amount of wastewater treatment can bring the Yamuna back to life. (Sunil Ghosh/HT Photo)
Published on Jul 15, 2026 08:47 pm IST
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