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VAT - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Best Judgement assessment - in the present case it would ...

VAT and Sales Tax

April 6, 2020

Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - demand confirmed. - HC

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