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![INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/INOX-ITC-of-GST-IPL.jpg "INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL: AAAR [Read Order]")
INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL: AAAR [Read Order]
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s Order held that INOX cannot utilise ITC of GST restricted under...