In cases of doubt,courts have held that tax relief provisions should be narrowly construed against taxpayers.

Question

Quizplus · Accepted Answer

This is known as the "rule of strict construction" and is a judicial doctrine which means that if there is any ambiguity or doubt in the language of a tax relief provision, the court will resolve that doubt against the taxpayer and interpret the language in the narrower sense. This doctrine helps to ensure that taxpayers do not take advantage of loopholes or unintended interpretations of tax laws to reduce their tax liability.

In Cases of Doubt,courts Have Held That Tax Relief Provisions