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VAT - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Initiation of reassessment proceeding - The words “reason to ...

VAT and Sales Tax

June 23, 2014

Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not to be based on surmises and conjectures, rather it is to be based on objective satisfaction. - HC

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