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![Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order] Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084119-itc-gst-goods-aar-taxscan.webp)
Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) considered the applicant’s claim for input tax credit (ITC) on the construction...


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