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Case Law Details

Case Name : In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala)
Related Assessment Year :
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Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses. Summary of Ruling is as: The applicant Polycab Wires Private Limited., is a dealer of electrical goods and cables. The applicant is under advance ruling for two issues. 1. Applicant supplied electrical items to Kerala state electricity board (board) through their distributors in connection with reinstating connectivity in the flood ridden areas as part of CSR activity. Distributors ...
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