Burden of proof for input tax credit claims places obligation on claimant to prove eligibility. Where a person asserts entitlement to input tax credit under the statute, the legal responsibility to establish eligibility, through appropriate ... Summary
Burden of proof for input tax credit claims places obligation on claimant to prove eligibility.
Where a person asserts entitlement to input tax credit under the statute, the legal responsibility to establish eligibility, through appropriate documentation and proof, rests with that person.
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