https://www.taxtmi.com/manuals?id=5702 Interpretation of exemption notifications requires strict construction, with the burden on the assessee to prove that facts fall within the exemption. Ambiguities in exemption language are not to be construed for the assessee; such ambiguities are resolved in favour of the revenue. Precedents adopting a beneficiary-oriented liberal reading of exemption clauses have been disapproved and the strict-construction principle has been reaffirmed. en-us Tue, 29 Oct 2024 18:16:00 +0530 Wed, 30 Oct 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5702 Interpretation of exemption notifications requires strict construction, with the burden on the assessee to prove that facts fall within the exemption. Ambiguities in exemption language are not to be construed for the assessee; such ambiguities are resolved in favour of the revenue. Precedents adopting a beneficiary-oriented liberal reading of exemption clauses have been disapproved and the strict-construction principle has been reaffirmed. Manuals Customs Tue, 29 Oct 2024 18:16:00 +0530 https://www.taxtmi.com/manuals?id=5702