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Commissioner Independently Empowered To Withhold Refund U/s. 54(11) CGST Act If It Thinks It Would...
The Delhi High Court has reiterated that a Commissioner is independently empowered under Section 54(11) of the CGST Act to withhold a refund if it is...
Capital Grant Subsidy Provided For Gap Funding Not Payment For Work Of Contractor; Won’t Attract TDS...
The Delhi High Court held that the Capital Grant Subsidy which is provided for gap funding cannot be considered as the payment for the work done by...
