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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

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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