A two-judge bench of the Kerala High Court has held that the Input Tax Credit cannot be granted to a dealer when the registration of the selling dealer was cancelled by the department after the purchase. The assessee, a dealer in chicken, had filed the returns for the year 2005-2006. The department conducted an audit […]
The post Input Tax Credit cannot be granted If Registration of Selling Dealer was cancelled: Kerala HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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