In a situation where Tax Exemption has to be interpreted, the benefit of doubt should go in favour of the revenue: Delhi HC [Read Judgment]

The Delhi High Court held that petitioner does not fulfil the eligibility criteria for availing the benefit of exemption or waiver of Cost Recovery charges (CRC) in terms of the Circulars issued by the Revenue. The Petitioner, Apeejay Infra-Logistics is a private Container Freight Station (CFS) at Haldia, West Bengal, prayed in the petition that […]

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