Input tax credit - denial on the ground that the said input tax ...
Court Rules Input Tax Credit Valid Despite Selling Dealer's De-registration After Relevant Tax Periods.
February 19, 2018
Case Laws VAT and Sales Tax HC
Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - no input tax credit can be disallowed on the premise that the selling dealer is de-registered subsequent to the relevant tax periods. - HC
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