Can a manufacturer claim Input Tax Credit (ITC) on transmission-line assets installed outside the factory premises

Facts of the case:  The applicant, Alleima India Pvt. Ltd., operating a manufacturing plant in Gujarat, expanded production capacity and required enhanced power supply.  To meet the requirement, the company laid an...

Can Netflix India be treated like Netflix’s global brain?

In the last few years, India’s tax authorities have increasingly questioned how digital businesses operate within the country. But few cases captured the industry’s...

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