High Court Rules in Favor of Assessee: DVAT Act Section 74A Revision Powers Apply Prospectively, Not Retrospectively. https://www.taxtmi.com/highlights?id=3837 Rejection of refund claim under DVAT by invoking revision powers - period of limitations - Power of revision of cases under DVAT Act after repeal of Delhi Sales Tax Act - section 74A - prospective or retrospective - Decided in favor of assessee. - HC en-us Thu, 24 May 2012 18:18:04 +0530 Thu, 24 May 2012 18:18:04 +0530 TaxTMI RSS Generator High Court Rules in Favor of Assessee: DVAT Act Section 74A Revision Powers Apply Prospectively, Not Retrospectively. https://www.taxtmi.com/highlights?id=3837 Rejection of refund claim under DVAT by invoking revision powers - period of limitations - Power of revision of cases under DVAT Act after repeal of Delhi Sales Tax Act - section 74A - prospective or retrospective - Decided in favor of assessee. - HC Highlights VAT and Sales Tax Thu, 24 May 2012 18:18:04 +0530 https://www.taxtmi.com/highlights?id=3837