https://www.taxtmi.com/caselaws?id=414224 The court upheld the Tribunal's decisions on issues related to service of notice, eligibility for deductions, partnership continuity, and inclusion of legal heirs in the assessment process. It emphasized the sufficiency of service by registered post to the known address of the dealer, dismissed challenges to the validity of service, and highlighted the necessity for proper documentation to support deduction claims. The court also supported the remand for tax recalculations and noted that assessing authorities are not responsible for determining the legality of partnership deeds. Ultimately, the revision petitions were dismissed. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414224 The court upheld the Tribunal's decisions on issues related to service of notice, eligibility for deductions, partnership continuity, and inclusion of legal heirs in the assessment process. It emphasized the sufficiency of service by registered post to the known address of the dealer, dismissed challenges to the validity of service, and highlighted the necessity for proper documentation to support deduction claims. The court also supported the remand for tax recalculations and noted that assessing authorities are not responsible for determining the legality of partnership deeds. Ultimately, the revision petitions were dismissed. Case-Laws VAT and Sales Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414224