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[Cites 0, Cited by 0] [Section 10(4)] [Section 10] [Entire Act]

NCT Delhi - Subsection

Section 10(4)(b) in The Delhi Value Added Tax Act, 2004

(b)are subsequently incorporated into the structure of a building owned or occupied by the person, the tax credit claimed in respect of such purchase shall be reduced in the tax period during which such incorporation takes place.