* Section 155. Burden of proof.-
Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.
* Enforced w.e.f. 1st July, 2017.
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* Section 155. Burden of proof.-
Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.
* Enforced w.e.f. 1st July, 2017.
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