TMI BlogBenefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT -...Benefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT - The technicalities shall not come in the way of giving some reliefs. Hence, Section 20(2) has a over-riding effect - assessee is entitled for refund of input tax credit - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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