Safari Supreme Court Decision and ITC

CA Roopa Nayak , Last updated: 21 October 2024  
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Background The latest Supreme Court decision in Safari Retreats(CIVIL APPEAL NO. 2948 OF 2023) has held that the credit shall be eligible to be availed on plant. Also that the functionality test has to be satisfied in order to avail credit. The matter was remanded back to High Court to determine if

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CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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