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VAT - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Reversal of Input Tax Credit - ection 19(20) which has been ...

Case Laws     VAT and Sales Tax

July 30, 2020

Reversal of Input Tax Credit - ection 19(20) which has been invoked to deny the benefit of ITC, has itself been inserted only with effect from 19.08.2010. - Thus the provision could not have been invoked in the present case, for the period, viz. 2008-09 - HC

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