Dreamhome Infrastructures guilty of profiteering: NAA

Hemant Kumar Gupta Vs Dreamhome Infrastructures Pvt. Ltd. (NAA)

Authority finds that the benefit of additional Input Tax Credit of 4.81% of the turnover has accrued to the Respondent for the project ‘Heritage Max’. This benefit was required to be passed on to the recipients, however, the same was not done by the Respondent. Thus, Section 17

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