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VAT - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Law is well settled that the AO has to apply his own mind for ...

Case Laws     VAT and Sales Tax

July 31, 2013

Law is well settled that the AO has to apply his own mind for making the assessment on the basis of the books of account maintained and any material in his possession after confronting the same to the assessee. He should not mechanically complete the assessment and abdicate and surrender to the report of any higher authority. - HC

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