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Case Law Details

Case Name : Sri Anjaneya Agro Tech Private Limited Vs The Dy. Commissioner of Commercial Taxes (Audit) (Karnataka High Court at Bengaluru)
Related Assessment Year :
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CA Koduri Jitendra Babu In an important judgement in the case of Sri Anjaneya Agro Tech Private Limited Vs. The Dy. Commissioner of Commercial Taxes (Audit) [2016-VIL-63-KAR], Hon ‘ble High Court of Karnataka has ruled that assessee-dealer is entitled to claim benefit of a subsequent judgement of the court, even after completion of assessments, by filing  rectification application. The assessee has claimed partial input tax credit on the belief that he is not entitled to input tax credit on the exempted by-products produced during the process of manufacture of edible oils. Assessments ...
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