Case BriefsSupreme Court

The Supreme Court stated that if the purchasing dealer fails to establish and prove the said important aspect of physical movement of the goods alleged to have been purchased by it from the concerned dealers and on which the ITC have been claimed, the Assessing Officer is absolutely justified in rejecting such ITC claim.

Case BriefsHigh Courts

Karnataka High Court: A Division Bench of S. Sujatha and Ravi V Hosmani, JJ., allowed the revision petition and set aside the