Provisionally allowed input tax credit limited to payment of self-assessed output tax in the return. Provisionally allowed input tax credit may be applied only towards payment of the self assessed output tax declared in the taxpayer's return and cannot be used to discharge other tax liabilities or dues outside the return.
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Provisions expressly mentioned in the judgment/order text.
Provisionally allowed input tax credit limited to payment of self-assessed output tax in the return.
Provisionally allowed input tax credit may be applied only towards payment of the self assessed output tax declared in the taxpayer's return and cannot be used to discharge other tax liabilities or dues outside the return.
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