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Sec 54B deduction cannot be denied if registry etc could not be completed due to disputed title

No TDS liable us 194H on the amount withheld by the banks as service charges

GST Rate of 18% applicable on Services of restaurant located in hotel having tariff of Rs 7500 & above

Deduction of unutilised MODVAT credit balance not allowed under sec 43B

No ITC available on GST paid on replacement of existing lift for maintenance purposes
