No Exemption from Tax Liability under UP Trade Tax Act based on Availability of Refund from Assessment: Allahabad HC [Read Order]

Section 15A of the UP Trade Tax Act empowers the assessing authority to impose penalty upon the assesee in certain cases
By Yogitha S. Yogesh - On July 11, 2024 6:05 pm - 2 mins read
uttar pradesh trade tax act - up trade act - tax liability - tax news - high court - hc - allahabad highcourt - allahabad hc - allahabad highcourt news - hc news - taxscan

The Allahabad High Court in its recent judgement has held that no exemption from tax liability under the Uttar Pradesh ( UP ) Trade Tax Act, 1948  based on availability of a refund from assessment. Section 15A of the UP Trade Tax Act empowers the assessing authority to impose penalty upon the assesee in certain…

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