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Continue to ChatCESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed https://www.scconline.com/blog/post/2021/10/26/if-two-reasonable-constructions-of-a-taxing-provision-are-possible-that-construction-which-favours-the-assessee-must-be-adopted/