Denial of Input credit - Non maintenance of separate accounts - Only for the reason of non-filing or...

Denial of Input credit - Non maintenance of separate accounts - Only for the reason of non-filing or delayed filing of intimation under sub-rule (3A), as assessee cannot be required to pay the fix percentage by way of reversal under Rule 6(3), where the assessee have paid the amount by way of reversal which amounts to substantial compliance - AT .....

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