FL-0032Fault Lines · Tax · Wanted
Is Input Tax Credit a Right or a Concession?
Scope
The Court calls it a concession subject to conditions; taxpayers argue it is integral to a tax on value added.
Authorities to start from
- ALD Automotive (P) Ltd. v. CTO, (2019) 13 SCC 225
- Union of India v. Bharti Airtel Ltd., (2022) 4 SCC 328
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