Case Law Details
Case Name : FEMC Pratibha Joint Venture Vs Commissioner of Trade And Taxes (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
FEMC Pratibha Joint Venture Vs Commissioner of Trade And Taxes (Delhi High Court)
Delhi High Court held that as per Section 38(3)(a)(ii) of the DVAT Act a pre-deposit does not partake the character of tax or duty, and hence Tax Department can neither retain the same nor could it utilize the same for adjustment purposes towards tax liability for different assessment years.
Facts- The petitioner is a Joint Venture Group that had been engaged in the execution of work contract
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.