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When Doubt Benefits the Government: The Revenue-Favourable Interpretation of Exemption and Deduction under Indian Income Tax Law
Abstract For decades, Indian tax practitioners operated on the assumption that any ambiguity in a tax provision — whether it imposed a liability or granted a relief — should be
Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
