All. HC: Assessee Must Prove Transaction Beyond Doubt to Claim ITC - (20 Oct 2023)
GOODS AND SERVICES TAX
Allahabad High Court has held that onus is to be discharged by the assessee to prove and establish beyond doubt the actual transaction and physical movement of goods, in order to claim input tax credit (ITC).
Tags : ALLAHABAD HIGH COURT INPUT TAX CREDIT TRANSACTION