Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no need to draw any analogy. If the subject comes within the letter of the provision, then it must be taxed however great the hardship appears to be to the mind of the court. - AT
It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no need to draw any analogy. If the subject comes within the letter of the provision, then it must be taxed however great the hardship appears to be to the mind of the court. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
