https://www.taxtmi.com/caselaws?id=330460 The Court set aside the Commissioner's order rejecting the petitioner's application for a lower deduction certificate under Section 36A(2) of the DVAT Act. The Court emphasized the need for detailed reasoning in quasi-judicial functions and directed the Commissioner to reconsider the application independently within a specified timeline. The Court stressed the importance of providing reasons for conclusions in the order itself and mandated an unbiased decision by the Commissioner. en-us Tue, 12 Jul 2016 00:00:00 +0530 Tue, 26 Jul 2016 11:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330460 The Court set aside the Commissioner's order rejecting the petitioner's application for a lower deduction certificate under Section 36A(2) of the DVAT Act. The Court emphasized the need for detailed reasoning in quasi-judicial functions and directed the Commissioner to reconsider the application independently within a specified timeline. The Court stressed the importance of providing reasons for conclusions in the order itself and mandated an unbiased decision by the Commissioner. Case-Laws VAT and Sales Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330460