Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of notification that a dealer’s registration is cancelled the benefit of input credit cannot be denied. - HC
Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of notification that a dealer’s registration is cancelled the benefit of input credit cannot be denied. - HC
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