Following an appeal by Shreeji Enterprises (K) Limited due to the Commissioner’s decision to disallow input tax claimed by the Appellant, the Tax Appeals Tribunal, on 25 March 2020, determined that the Appellant had properly discharged its duty of paying output Value-Added Tax (VAT) and supplying corresponding information to the effect that it had purchased from registered persons prior to claiming input tax. Accordingly, the taxpayer was legally entitled to claim input VAT.
This Alert summarizes the Tribunal’s decision.
Source: KPMG
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