The National Anti-Profiteering Authority (NAA), while agreeing with the findings of the Director-General of Anti-Profiteering (DGAP) ruled that the Constructor neither benefited from additional Input Tax Credit (ITC) nor there was tax reduction in the post-GST period, so it does not qualify to be the case of profiteering. The Applicant, Kapil Dev Sharma filed an […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2XWVKql
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