INTERPRETATION OF AMBIGUITY OF AN EXEMPTION NOTIFICATION REFERENCE ANSWERED BY SUPREME COURT- CONSTITUTION BENCHINTERPRETATION OF AMBIGUITY OF AN EXEMPTION NOTIFICATION REFERENCE ANSWERED BY SUPREME COURT- CONSTITUTION BENCH

situation warrants that the benefit to be accorded to the Revenue alone. The Doctrine of strict interpretation will be also applied if there is any ambiguity itself exists in a taxation provision and in such a case the beneficiary will the assesse alone. For instance, if there is an ambiguity in the subject of tax i.e. who are the persons liable to pay tax, and whether the revenue has established conditions before raising and justifying a demand. Please read entire write up on the link below: