Exemption Notifications Are To Be Interpreted Strictly and the Burden To Prove That an Assessee Falls Within the Four Corners of Exemption Notification Lies on Him: Allahabad HC
The Allahabad HC on Wednesday stated that exemption notifications are to be interpreted strictly and the burden to prove that an assessee falls within the four corners of exemption notification lies on him. The bench of Justices Rajesh Bindal and J.J. Munir was dealing with the petition challenging the order passed by the Joint Secretary,
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