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VAT - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Amnesty Scheme - Considering the intention of the amnesty ...

Case Laws     VAT and Sales Tax

August 30, 2023

Amnesty Scheme - Considering the intention of the amnesty scheme, the interest had to be waived in respect of the tax declared under the scheme, and therefore, the action of the respondents in adjusting the tax paid along with the returns towards the interest is completely contrary to the object, purpose and the terms of the scheme - HC

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