|
Notes:
|
VALUE ADDED TAX – input tax – denial of right to deduct on grounds
that the Appellant knew or should have known that the transaction was part
of fraud by others – alleged MTIC – whether shown that the Appellant’s
transactions connected with fraudulent evasion of VAT – yes – whether
Appellant “knew or should have known” of fraud – yes – valid refusal of
right to deduct – appeal dismissed |
