Reversal of Input Tax Credit (ITC) - o deduction on account of liquidated damages from supplier’s dues -...

Reversal of Input Tax Credit (ITC) - o deduction on account of liquidated damages from supplier’s dues - the Appellant was rightful in challenging the ruling pronounced by AAR in this regard, and accordingly, they are not required to reverse the ITC on account of the deduction of L.D. from the payment made to the suppliers. .....

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