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Tightening the screws on tax exemption – Rahul Jain

Maintaining that a tax exemption notification should be interpreted strictly, the Supreme Court recently ruled that it was for the assessee to show that his case fell within the parameters of the exemption clause or exemption notification and he can’t claim the benefit of ambiguity in such notification.  The benefit of doubt will go to the tax authorities.

Rahul Jain, Partner with inputs from Mansi Chopra, Manager contributed an article on Tightening the screws on tax exemption for Hindu Business Line

Nangia Andersen India Pvt. Ltd. in News- Tightening the screws on tax exemption

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