NAA: ITC benefit computable for 'whole project', for 'every buyer', upholds DGAP's mathematical methodology/computation

Dec 16,2019

NAA upholds a case of profiteering for non-passing of benefit of ITC by way of commensurate reduction in the price to flat buyer of a housing project while finding it necessary to compute the ITC benefit “for the whole project and for every buyer”: Finds that mathematical computation pertaining to additional ITC benefit is case specific and depends on various factors which include the stages of project completion pre & post GST, payment schedule, number of units in th...

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