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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Ex-parte assessment - In view of the inter se dispute between ...

VAT and Sales Tax

December 23, 2019

Ex-parte assessment - In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax consultant, the Revenue should not suffer. Hence, the assessments concluded by the prescribed authority – respondent No.2 subjecting the petitioner to tax liability cannot be faulted with.

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