Input tax credit expansion: landowner promoters may utilise developer charged tax credit; ship maintenance services added to notification. Permits the landowner promoter to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in such project; inserts item (ib) at serial number 25 adding maintenance, repair or overhaul services for ships, vessels and their engines/components with the column (4) entry 2.5 and updates the related cross reference to include (ib).
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Provisions expressly mentioned in the judgment/order text.
Input tax credit expansion: landowner promoters may utilise developer charged tax credit; ship maintenance services added to notification.
Permits the landowner promoter to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner promoter in such project; inserts item (ib) at serial number 25 adding maintenance, repair or overhaul services for ships, vessels and their engines/components with the column (4) entry 2.5 and updates the related cross reference to include (ib).
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