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    <title>2016 (9) TMI 982 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the department&#039;s appeal regarding the claim of input tax credit by the assessee, which was initially rejected by the adjudicating authority but later accepted by the First Appellate Authority. The Tribunal, relying on judgments from the Bombay High Court and the Himachal Pradesh High Court, upheld the decisions in favor of the assessee. The High Court found no substantial question of law in the appeal, citing precedents from the Supreme Court and the lower courts, and affirmed the relief granted to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332721</link>
      <description>The High Court dismissed the department&#039;s appeal regarding the claim of input tax credit by the assessee, which was initially rejected by the adjudicating authority but later accepted by the First Appellate Authority. The Tribunal, relying on judgments from the Bombay High Court and the Himachal Pradesh High Court, upheld the decisions in favor of the assessee. The High Court found no substantial question of law in the appeal, citing precedents from the Supreme Court and the lower courts, and affirmed the relief granted to the assessee.</description>
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