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    July 11, 2026   Case Laws Indian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
    July 11, 2026   Case Laws Indian Laws
    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
    July 11, 2026   Case Laws Indian Laws
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications Customs
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Circulars DGFT
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    July 10, 2026   Circulars Companies Law
    CCFS-2026 validity extended, giving companies more time to complete pending statutory filings under the compliance scheme.
    July 10, 2026   Circulars GST - States
    GST jurisdiction after taxpayer migration: prior valid actions remain effective, and the transferee authority must continue proceedings.
    July 10, 2026   Case Laws GST
    Statutory refund interest limited to notified rate, so higher pre-deposit interest claim was rejected in appeal.
    July 10, 2026   Case Laws GST
    Successive bail on parity fails without substantial change in circumstances, especially in alleged economic offences involving GST evasion.
    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
    Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.

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      Home› Highlights › Customs › 2014 › December, 2014 › This
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      Customs

      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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