Items where Author is "Karuna, T"
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Karuna, T and Uma Maheswari, G. (2026) INPUT TAX CREDIT UPON BUSINESS CLOSURE: ANALYSIS OF LEGAL MAXIMS AND PROVISIONS UNDER THE CGST ACT, 2017. Indian Journal of Law and Legal Research, VIII (II): 695. pp. 10612-10636. ISSN 2582-8878