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VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Nature of assessment - best judgment assessment or not - the ...

VAT and Sales Tax

February 1, 2016

Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been completed. - cannot be held as best judgement assessment - levy of penalty deleted - HC

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