Doctrine of promissory estoppel - Determination of compensation ...

VAT and Sales Tax

July 26, 2023

Doctrine of promissory estoppel - Determination of compensation against denial of extension of New Package Scheme of Incentives for Tourism Projects - A reasonable method of calculating benefit of tax exemption, for the purpose of considering (whether the 100% limit equivalent to capital expenditure) was reached or not is to notionally determine the tax amounts payable during the relevant period, when the multiplexes enjoyed tax exemption. - SC

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Doctrine of promissory estoppel - Determination of compensation ...

VAT and Sales Tax

July 26, 2023

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