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VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Maintainability of petition - Revision by JCIT - Adjustment of ...

Case Laws     VAT and Sales Tax

July 4, 2019

Maintainability of petition - Revision by JCIT - Adjustment of tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per the TDS Certificate - Section 63-A(1) of the KVAT Act - the issue involved herein is a mixed question of fact and law - writ petition stands dismissed with liberty to avail the alternative and efficacious remedy of appeal available under the KVAT Act

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