Kumagai Skanska HCC Itochu Group vs Commissioner of Value Added Tax and Anr.
Applicability of limitation prescribed in Delhi Value Added Tax Act 2004-Terms of s.106(4) clear and unequivocal and specifically dealing with purposes connected with and/or incidental to revision including prescription with regard to limitation-The petitionerís submission that unless the prescription with regard to limitation was specifically saved, the limitation prescribed in the Delhi Valu [LexDoc Id : 460803]
Nathu Ram Ramesh Kumar vs Commr. of Delhi Value Added Tax
Challenge to imposition of penalty: Lesser sale proceeds shown in books of accounts-Appeal dismissed-A special search was made at appellant's business premises on two days and total cash inflow on those dayswas also checked. On that basisthe AO conclu [LexDoc Id : 459867]