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VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

If the taxing authority while passing order of assessment has ...


Tax Authority's Deliberate Assessment Order Isn't a Mistake Justifying Revision Under Record Error Rules.

April 28, 2014

Case Laws     VAT and Sales Tax     HC

If the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order - HC

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