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Input tax credit - deemed assessment - if the rights to revise ...


Deemed Assessment of Input Tax Credit Under TNVAT Act: Revision of Orders Allowed but Limited by Time Constraints.

September 5, 2019

Case Laws     VAT and Sales Tax     HC

Input tax credit - deemed assessment - if the rights to revise the assessment order is construed as a statutory right under TNVAT Act, the rights do not get extinguished, but the proceedings cannot be commenced after the period of limitation. - HC

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