Disaollowance of Input tax credit - Assessing Officer was not ...

Case Laws VAT and Sales Tax

December 4, 2015

Disaollowance of Input tax credit - Assessing Officer was not justified in declining the benefit of input tax credit only on the ground that the tax invoices did not contain the name of the buyer and also its TIN number. No doubt, non mentioning of the name and the TIN number can be a circumstance, but it cannot be held to be conclusively against the purchaser. - HC

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Disaollowance of Input tax credit - Assessing Officer was not ...

Case Laws VAT and Sales Tax

December 4, 2015

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