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Case Law Details

Case Name : In re Harshitha Infra Engineering Private Ltd. (AAR Tamilnadu)
Appeal Number : Advance Ruling No. 16/ARA/2023
Date of Judgement/Order : 16/06/2023
Related Assessment Year :
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In re Harshitha Infra Engineering Private Ltd. (AAR Tamilnadu)

Introduction: Harshitha Infra Engineering Pvt Ltd. approached the AAR Tamilnadu with queries related to their subcontracting activities in Land Reclamation/Solid Waste Management. The case raises two primary issues: one regarding jurisdiction and the other about the applicability of hypothetical scenarios for an Advance Ruling.

Detailed Analysis:

1. Jurisdictional Constraints:

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