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Delhi High Court Rules Section 9(2)(g) of DVAT Act on ITC Conditions as Ultra Vires, Impacting Tax Credit Claims.

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....Conditions for availing ITC - Section 9(2)(g) of the Delhi Value Added Tax, 2004 is ultra virus - Section 48 (5) of the MVAT Act is not an exact replica of Section 9 (2) (g) of the DVAT Act - HC....

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