High Court Upholds OHA Decision on Denied Input Tax Credit Under DVAT Section 9(1) for Bogus Transactions.

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....Benefit under Section 9(1) of the DVAT for input tax credit - transactions involving the two firms were sham/bogus transactions - validity of order of the Objection Hearing Authority (OHA) to remand back the cast of AO - HC refused to interfere into the matter.....