Why Diplomatic Immunity and Why Not: A Dispute of Immunity and Human Rights

作者：Sankalpa Koirala · 发表于：Social Science Research Network · 年份：2026 · DOI：10.2139/ssrn.5401234

India being a welfare state, allocation of discretionary powers to varied authorities under different statutes is a common feature in India. The Income Tax Act being no exception to this rule, provides for a wide range of discretionary powers to both judicial and administrative authorities. However, when discretionary powers are being discussed, a question which invariably persists is, whether such powers can be used arbitrarily, or is their use guided by certain principles, if any? It therefore becomes imperative to examine the scope and extent of discretion exercised while interpreting the provisions of a taxing statute. The author in this research examines the rationale behind conferring such discretionary powers. Through the course of this paper the position of law with regard to the wide range of discretionary powers conferred upon, both, the administrative officers within the provisions of the Income Tax Act as well the judicial discretion exercised by the courts and tribunals while interpreting the provisions of Income Tax Act have been analyzed. Further, a discussion is made on the manner in which such discretion should be essentially exercised while interpreting a taxing statute, alongside, the scope and limitations to this power so conferred. The paper brings home the point that the exercise of discretionary power and an inclusive growth go parallel under Income Tax Act. However there are certain issues which still persist. Nonetheless, with the...