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No Penalty to be imposed for Mismatch of 2A & 2B if purchasing dealer is Bonafide: Delhi VAT Tribunal

The Delhi VAT Tribunal ruled that no penalty can be imposed for mismatch of 2A & 2B if the purchasing dealer is Bonafide. The appellant, M/s Honeywell Automation India Ltd. has assailed the order of Special Hearing Authority (SOHA) wherein the Input Tax Credit (ITC) was refused to the appellant.

Source Taxscan

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