Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Time of Supply Includes Interest or Penalties: Date Determined by Receipt of Additional Consideration.</h1> The time of supply for any addition in value due to interest, late fees, penalties, or delayed payment of consideration is determined by the date on which the supplier receives the additional consideration.