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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  

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