When there is ambiguity in exemption notification which is ...

Strict Interpretation of Ambiguity in Exemption Favors Revenue, Not Assessee.

July 31, 2018

Case Laws Customs SC

When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue.

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When there is ambiguity in exemption notification which is ...

Strict Interpretation of Ambiguity in Exemption Favors Revenue, Not Assessee.

July 31, 2018

Case Laws Customs SC

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