In a case of an ambiguity or doubt regarding an exemption ...
Ambiguity in Tax Exemption Provisions to Be Resolved in Favor of Revenue Over Assessee.
December 9, 2014
Case Laws Customs HC
In a case of an ambiguity or doubt regarding an exemption provision in a fiscal statute, the ambiguity or doubt will be resolved in favour of the Revenue and not in favour of the Assessee. - HC
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