AO cannot reject a reply by merely stating that reply was unsatisfactory

Ethos Limited Vs Assistant Commissioner Department of Trade And Taxes & Anr. (Delhi High Court)

Introduction: In a recent judgment, the Delhi High Court addressed the legality of rejecting a claim for Input Tax Credit (ITC) without due consideration of the taxpayer’s response. The case of Ethos Limited Vs Assistant Commissioner Department of Trade And Taxes & Anr. sheds light on the importance of a thorough review process in tax matters.

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