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VAT - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Denial of input tax credit - Assessee filed Nil returns - The ...

VAT and Sales Tax

July 7, 2014

Denial of input tax credit - Assessee filed Nil returns - The revised returns were filed only after inspection, etc., and therefore, cannot be accepted as a voluntary return or bona fide return as the assessee has done it after a good deal of persuasion. - HC

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