SC: UGC Regulations Override State Law on Forming Search Committees For University VC Appointments  ||  SC: State Cannot Deny Regularisation to Long-Serving Contract Staff Appointed Through Due Process  ||  Supreme Court: Patients Cannot Claim Unproven Medical Treatments as a Matter of Right  ||  SC: Polluting Company’s Turnover May Be Considered While Fixing Environmental Damage Compensation  ||  Delhi HC: Dacoity Convicts U/S 395 IPC Cannot Claim Benefit under the Probation of Offenders Act  ||  Bombay HC: An Adopted Child’s Caste is Considered the Same as That of the Adoptive Parents  ||  Calcutta High Court: 18-Month Delay in Delivering a Judgment Alone is Not Sufficient to Set it Aside  ||  Punjab & Haryana High Court: ED Can Arrest Individuals Even if FIRs are Added to the ECIR Later  ||  SC: Menstrual Health is a Fundamental Right under Article 21; Orders Free Sanitary Pads in Schools  ||  Supreme Court: Industrial Court is the Proper Forum to Decide Issues Relating to Contract Labour    

All. HC: Stricter Approach to be Followed to Examine if Assessee is eligible for Exemption/Deduction - (27 Nov 2023)

SALES TAX/VAT

Allahabad High Court has held that general rule of law in taxing statutes is that in case of any doubt, the benefit should be given to assessee. However, in case of exemption and deduction to be given, a stricter approach may be followed to examine whether the assessee is eligible for such benefit.

Tags : ALLAHABAD HIGH COURT   ASSESSEE   EXEMPTION   DEDUCTION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved