Discussion on availability of input tax credit ,an exception created by Odisha High court

Discussion on availability of input tax credit in case of construction of immovable property. A landmark case of Safari retreats private limited is discussed in this video. In this case Odisha high court has ordered for the availability of input tax credit for construction of immovable property. It will be a great learning for all GST learners and practitioners. It is a benchmark on interpretation of a Tax statute.It is clarified that the constitutional background of a statue shall also be considered while interpreting its provisions. ******************************************** #GST #ConsultEase #Taxation For sponsorship and collaboration, please visit...   / consultease   Send business enquiries at info@consultease.com Post any law/taxation/finance related questions here... http://www.consultease.com/ask-question/ For more important updates and resources, visit http://www.consultease.com/resources Connect with us on facebook, twitter & linked in, to stay up-to-date Facebook -   / consultease   Twitter -   / consultease   LinkedIn -   / consultease   DISCLAIMER ******** ConsultEase does not agree or disagree with the views expressed in the video. This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, tax or professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.