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- Form 63 Income Tax Rules 2026 pdf download and Key points
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- Important GST Case Laws 22.04.2026
- A sale concluded via auction before July 1, 2017, remains taxable under the old regime (Sales Tax), even if payments continue post-GST.
- Maintaining the same gross ticket price after a GST rate cut constitutes profiteering; base prices cannot be hiked to absorb the tax benefit.
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