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VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Validity of assessment order - When tax is levied, it must be ...


Tax Assessment Validity Depends on Proving Lower Liability; True Assessment Required if Tax is Overestimated.

March 22, 2014

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - When tax is levied, it must be legally recoverable and if the assessee could substantiate that tax liability is not to the extent as assessed, there has to be a true assessment - HC

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