Question

In cases of doubt, courts have held that tax relief provisions should be broadly construed in favor of taxpayers.

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Answer 1

Courts have held that tax relief provisions should be broadly construed in favor of taxpayers to provide relief and prevent unfair burdening of taxes.

Step-by-step explanation:

In cases of doubt, courts have held that tax relief provisions should be broadly construed in favor of taxpayers. This means that when there is uncertainty or ambiguity in the interpretation of tax laws, the courts tend to interpret them in a way that benefits taxpayers. The rationale behind this is to provide relief to taxpayers and prevent the government from unfairly burdening them with taxes.