Court Rules Rejection of VCES Declaration Unjustified; Tax Payment Timing Misinterpreted by Authorities.

Voluntary Compliance Encouragement Scheme (VCES) - rejection of declaration on the ground that the tax payable and due to the petitioner as declared under the said VCES, 2013 was paid before the date of promulgation itself on 10.5.2013 - rejection of declaration was unjustified and cannot be sustained - HC .....

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