Demand of VAT - higher turnover shown in the Income Tax Return - the morality and intention of an...

Demand of VAT - higher turnover shown in the Income Tax Return - the morality and intention of an assessee does not enter into the field of adjudication in taxing law and that if an assessee can, by a process, which is acceptable in law, avoid or evade taxation, he can do so. - HC .....

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