Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]

Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act, rules Calcutta HC
By Kalyani B. Nair - On January 27, 2024 4:32 pm - 2 mins read
ITC - Calcutta High Court - WBVAT Act - Input Tax Credit - Benefit of ITC - WBVAT Act updates on ITC benefits - WBVAT Act updates - TAXSCAN

In a recent decision the Calcutta High Court observed that the benefit of input tax credit ( ITC ) not available on payment to third party and not to the selling dealer under the West Bengal Value Added Tax Act, 2003 ( WB VAT Act ). The main aspect of the matter which was argued…

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