Q.9 When intending to point out that refund while in the previous economical calendar year needs to be more than one lakh, would the Restrict be calculated for all refunds taken alongside one another?

♦ Provision starts off with non-obstante clause :- which implies that the provision specified in this rule will prevail

Bung Khok Chang Historical City was a town surrounded by a moat and an earth wall. A sacred pond is in the outer corner of every wall. Artifacts unearthed here incorporate equipment, utensils and a stone scripture in Mon.

The motto at the rear of the introduction of the rule is to control the issue of pretend invoices to make use of the bogus enter tax credit rating to discharge liability. Additional, it restricts fraudsters from demonstrating significant turnovers without acquiring any fiscal believability.

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Paluch, a Century Metropolis attorney, had no receipt to the bracelet. He instructed Brown he was “at a little a loss concerning what information I need” to obtain it back.

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Ans. The Restrict of 1% is over the output tax liability only. Reverse cost payments can not be considered as payment of output taxes. Therefore, the Restrict of one% will exclude the portion of taxes that has been compensated beneath reverse demand.

♦ RCM legal responsibility discharged employing cash in present money year shall not be taken into account for computing “much more than 1% of whole output tax legal responsibility upto the stated month has been discharged in cash”.

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Ans. Allow us to believe the subsequent case in point in order to determine the applicability of Rule 86B for month of January 2021: