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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
Section 96 LARR Act 2013: Income Tax Exemption on Compensation
Executive Summary The application of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (LAAR Act) to rail
