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VAT - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Rejection of books of accounts - It is incumbent upon the ...

VAT and Sales Tax

November 15, 2013

Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn - HC

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