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    <title>Court Denies Input Tax Credit Claim Due to Late Revised Returns After Inspection; Initial Returns Filed as Nil.</title>
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    <description>Denial of input tax credit - Assessee filed Nil returns - The revised returns were filed only after inspection, etc., and therefore, cannot be accepted as a voluntary return or bona fide return as the assessee has done it after a good deal of persuasion. - HC</description>
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      <description>Denial of input tax credit - Assessee filed Nil returns - The revised returns were filed only after inspection, etc., and therefore, cannot be accepted as a voluntary return or bona fide return as the assessee has done it after a good deal of persuasion. - HC</description>
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