CASE LAW
|
Particulars |
One liner |
|
2019(04)LCX0016 ORISSA HIGH COURT Safari Retrats Pvt.Ltd. |
Utilisation of ITC allowed for paying GST on rent received. However, constitutional validity of Section 17(5)(d) upheld |
ADVANCE RULING
| Particulars | Crux |
|
2021(07)LCX0262(AAR) Tamil Nadu INOX Air Products Pvt Ltd |
ITC would not be available on the services availed and utilized for acquiring the land on lease. |