Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
Note: It is a system-generated summary and is for quick reference only.