https://www.taxtmi.com/caselaws?id=191380 An assessee who had opted for composition under the Madhya Pradesh Value Added Tax Act, 2002 was entitled to have later-produced, proper TDS certificates considered in assessment. The assessing authority had ed the certificates only because they were defective and not in the prescribed form, but that technical objection could not survive once valid certificates were subsequently issued. The operative principle is that a tax benefit supported by valid certificates cannot be denied solely on a formal defect when substantive entitlement is otherwise established. Relief was therefore granted by directing consideration of the proper TDS certificates for assessment purposes. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 01 Apr 2017 10:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191380 An assessee who had opted for composition under the Madhya Pradesh Value Added Tax Act, 2002 was entitled to have later-produced, proper TDS certificates considered in assessment. The assessing authority had ed the certificates only because they were defective and not in the prescribed form, but that technical objection could not survive once valid certificates were subsequently issued. The operative principle is that a tax benefit supported by valid certificates cannot be denied solely on a formal defect when substantive entitlement is otherwise established. Relief was therefore granted by directing consideration of the proper TDS certificates for assessment purposes. Case-Laws VAT and Sales Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191380