Whether amendment by way of substitution is effective from the original date ?
TRT-2025-887
Issue Favourable to Tax Payer ?:- yes
Held - It can be seen that the amendment is explicitly by way of substitution of sub-para (c) in the notification no.9/2009-ST. It is settled law t.....
TRT-2025-507
Issue Favourable to Tax Payer ?:- yes
Held - Thus, it is evident that both the amendments, i.e., amendment dated 01.03.2016 and 06.06.2016, are by way of substitution. Since both t.....
