The Central Goods and Services Act, 2017 (CGST Act) Section 18 – Availability of credit in special circumstances (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has
Section 16 of The Indian Evidence Act, 1872 16. Existence of course of business when relevant.—When there is a question whether a particular act was done, the existence of any course of business, according to which it naturally would have been done, is a relevant fact. Illustrations (a) The question is, whether a particular letter
Section 15 of The Indian Evidence Act, 1872 15. Facts bearing on question whether act was accidental or intentional.—When there is a question whether an act was accidental or intentional, 1[or done with a particular knowledge or intention,] the fact that such act formed part of a series of similar occurrences, in each of which
Section 14 of The Indian Evidence Act, 1872 14. Facts showing existence of state of mind, or of body or bodily feeling.—Facts showing the existence of any state of mind, such as intention, knowledge, good faith, negligence, rashness, ill-will or good-will towards any particular person, or showing the existence of any state of body or
The Central Goods and Services Act, 2017 (CGST Act) Section 17 – Apportionment of credit and blocked credits. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes the amount of credit shall be restricted to so much of
Section 13 of The Indian Evidence Act, 1872 13. Facts relevant when right or custom is in question.—Where the question is as to the existence of any right or custom, the following facts are relevant:— (a) any transaction by which the right or custom in question was created, claimed, modified, recognized, asserted, or denied, or
Section 12 of The Indian Evidence Act, 1872 12. In suits for damages, facts tending to enable Court to determine amount are relevant.—In suits in which damages are claimed, any fact which will enable the Court to determine the amount of damages which ought to be awarded, is relevant. Complete: the-indian-evidence-act-1872
Section 11 of The Indian Evidence Act, 1872 11. When facts not otherwise relevant become relevant.—Facts not otherwise relevant are relevant— (1) if they are inconsistent with any fact in issue or relevant fact; (2) if by themselves or in connection with other facts they make the existence or non-existence of any fact in issue
The Central Goods and Services Act, 2017 (CGST Act) Section 16 – Eligibility and conditions for taking input tax credit (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49 be entitled to take credit of input tax charged on any supply of
Section 10 in The Indian Evidence Act, 1872 10. Things said or done by conspirator in reference to common design.—Where there is reasonable ground to believe that two or more persons have conspired together to commit an offence or an actionable wrong, anything said, done or written by any one of such persons in reference