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Showing contexts for: parle exports in Smt. Padma Rajagopalan, Bangalore vs Income Tax Officer, Ward - 3(3)(5), ... on 20 October, 2020Matching Fragments
19. Hon'ble Court on considering catena of decisions observed as under:-
"46.The above decision, which is also a decision of two Judge Bench of this Court, for the first time took a view that liberal and strict construction of exemption provisions are to be invoked at different stages of interpreting it. The question whether a subject falls in the or in the exemption clause, has to be strictly construed. When once the ambiguity or doubt is resolved by interpreting the applicability of exemption clause strictly, the Court may construe the notification by giving full play bestowing wider and liberal construction. The ratio of Parle Exports Case (supra) deduced as follows: