IN A SITUATION WHERE THE TAX EXEMPTION HAS TO BE INTERPRETED, THE BENEFIT OF DOUBT SHOULD GO IN FAVOUR OF THE REVENUE DEPARTMENT.
Commissioner Of Customs (Import), Mumbai Vs M/S. Dilip Kumar And Company & Ors , (2018) 07 SC CK 0094 In a situation where the tax exemption has to be interpreted, the benefit of doubt should go in favour of the Revenue Department.