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Court Rules Morality and Intention Irrelevant in Tax Adjudication; Legal Tax Avoidance Permitted u/s Guidelines.
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....Demand of VAT - higher turnover shown in the Income Tax Return - the morality and intention of an assessee does not enter into the field of adjudication in taxing law and that if an assessee can, by a process, which is acceptable in law, avoid or evade taxation, he can do so. - HC....