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Indirect Tax Weekly Digest | 11 August 2020

11 August 2020

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India

This edition of the weekly digest highlights:

  • High Court of Delhi - Tax authorities have no right to find a deficiency in refund after expiry of the period of 15 days from the date of filing of the refund application;
  • AAR, Telangana - Input Tax Credit (“ITC”) on lease premium charges, annual lease rentals & maintenance charges paid to lessor shall not be allowed;
  • AAR, Telangana - Supply of food to hospitals on outsourcing basis are ineligible for exemption as ‘food supplied to in-patients’.

We hope you find it useful and an interesting read.