Tax paid on capital goods lying with agents to be allowed as credit

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....x Act, 2016 - [November 2016]<br>193. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the premises of the a....

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.... in such form and manner and within such time as may be prescribed in this behalf; (iii) the invoices for such capital goods had been issued not earlier than twelve months immediately precedi....