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VAT - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Conditions for availing ITC - Section 9(2)(g) of the Delhi Value ...


Delhi High Court Rules Section 9(2)(g) of DVAT Act on ITC Conditions as Ultra Vires, Impacting Tax Credit Claims.

October 27, 2017

Case Laws     VAT and Sales Tax     HC

Conditions for availing ITC - Section 9(2)(g) of the Delhi Value Added Tax, 2004 is ultra virus - Section 48 (5) of the MVAT Act is not an exact replica of Section 9 (2) (g) of the DVAT Act - HC

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