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ITC Blockage on other Supplies

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Full Text of the Document

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.... in respect of the following: a. Travel benefits to employees b. Tax paid under composition scheme c. Non-resident taxable person 14.2 Section 17(5): Notwithstanding anything containe....

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....th shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force....... (e) goods or services or both on which tax has bee....