The Allahabad High has held that where assessee has paid far more tax than the input tax credit claimed, Section 13(1)(f) of the Uttar Pradesh Value Added Tax Act, 2008 will not apply.Section 13(1) of.
The Allahabad High Court has held that though in case of doubt, taxing statues are to be interpreted in favour of the assesee. However, a stricter approach needs to be followed before giving the.