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VAT - Highlights / Catch Notes

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Validity of Assessment Proceedings - even if an extension is ...


High Court Rules: Extension u/s 25B Cannot Override Limitation Period in KVAT Act Section 25(1) Proceedings.

January 27, 2017

Case Laws     VAT and Sales Tax     HC

Validity of Assessment Proceedings - even if an extension is made u/s 25B, the same would not enable the State to initiate proceedings after expiry of the period of limitation provided u/s 25(1) of KVAT - HC

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