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    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.

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    CustomsDecember 9, 2014Case LawsHC

    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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    ActsIncome Tax
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