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    <title>2016 (6) TMI 947 - MADRAS HIGH COURT</title>
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    <description>The court found in favor of the petitioner, holding that the reversal of Input Tax Credit (ITC) exceeded entitlement was not justified. Relying on precedents and statutory provisions, the court emphasized that ITC cannot be disallowed solely based on the selling dealer&#039;s assessment status. The court allowed the Writ Petitions, quashed the impugned orders, and closed the connected Miscellaneous Petitions without costs.</description>
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    <pubDate>Thu, 02 Jun 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 947 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=329238</link>
      <description>The court found in favor of the petitioner, holding that the reversal of Input Tax Credit (ITC) exceeded entitlement was not justified. Relying on precedents and statutory provisions, the court emphasized that ITC cannot be disallowed solely based on the selling dealer&#039;s assessment status. The court allowed the Writ Petitions, quashed the impugned orders, and closed the connected Miscellaneous Petitions without costs.</description>
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      <pubDate>Thu, 02 Jun 2016 00:00:00 +0530</pubDate>
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