Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.
Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible for credit, availing credit only at one unit cannot be disallowed.
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