The Gujarat High Court has permitted a transporter to submit fresh declarations before the appellate authority after noting that the denial of tax deduction benefits was primarily due to deficiencies in the format of declarations submitted earlier. The bench of Justice A. S. Supehia and Justice Pranav Trivedi has clarified that if the revised declarations…
Absence of Proper Declarations Under S. 194C(6) Can Be Rectified Before Appellate Authority: Gujarat High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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