Case Law Details
Case Name : FEMC Pratibha Joint Venture Vs Commissioner of Trade And Taxes (Delhi High Court)
Appeal Number : W.P.(C) 2491/2023
Date of Judgement/Order : 21/09/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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
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