Greek and Latin – DDT’s new feature

By Vijay Kumar

Today’s phrase: mutatis mutandis.

A friend who is a leading lawyer and noted writer called up the other day to compliment DDT for the new feature Greek and Latin. I asked him the meaning of the phrases mutatis mutandis. He told me that it means identical application. Unfortunately it does not mean that. On the contrary it actually means with necessary changes. It means “The necessary changes having been made; having substituted new terms; with respective differences taken into consideration”; “With the necessary changes in points of detail; With such change as may be necessary”
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"If the Revenue satisfies the Court that the case falls strictly within the provisions of the law, the subject can be taxed. If, on the other hand, the case is not covered within the four corners of the taxing statute no tax can be imposed by inference or by analogy or by trying to probe into the intentions of the legislature and by considering what was the substance of the matter”