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Case Law Details

Case Name : In re IBM India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 47/2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
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In re IBM India Private Limited (GST AAR Karnataka)

Q1. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-

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