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rate errors or illegality. Strict statutory interpretation favors the taxpayer in cases where legislative ambiguity exists, prompting authorities to ensure assessments are well-founded. Case Example: In Smith v. Revenue Authority (

-13? This guide is particularly well-suited for: Tax Practitioners: Accountants, advisers, and auditors needing a reliable reference. Students: Those studying taxation or preparing for professional exams. Small Business Owners: Entrepren