Pulparambil Rajendran By Legal Heir P.R ... vs Acit Circle -1(1) &Tps, Kozhikode on 11 March, 2024
We are, in view thereof, unable to appreciate the assessee's grievance.
Exemption provisions are to be strictly construed: Commissioner of Customs v. Dilip
Kumar & Co. [2018] 6 GSTR-OL 46 (SC); Ramnath & Co. v. CIT [2020] 425 ITR
337 (SC) (affirming CIT v. Ramnath & Co. [2016] 388 ITR 307 (Ker)), to cite two.