TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
The article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (ITC) where the flat was booked post-GST. Applying judicial guidance, the DGAP examined ITC availed and pre- and post-GST purchase values and concluded no contravention of section 171 of the Central Goods and Services Act, 2017, because the price was set after ITC availability and no enforceable right arose for the purchaser merely from a seller's confirmation to pass on ITC; the applicant's objections were examined and rejected as without merit.
TaxTMI 
TaxTMI 
