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Can 'Input Services' for Construction Qualify for Renting Property u/r 2(l)? Unfavorable Initial Ruling for Assessee.

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....Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as 'input services' for 'Renting of Immovable Property' as well. - Prima facie against the assessee - AT....