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    <title>2018 (3) TMI 1660 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad HC dismissed the revision challenging the Tax Tribunal&#039;s order affirming the Assessee&#039;s entitlement to Input Tax Credit on purchases made under a D.E.P.B. license. The decision was based on a Delhi HC judgment on D.E.P.B. scrips&#039; contribution to imported commodities&#039; price. The HC held that lower courts&#039; concurrent findings were not reviewable in revisional jurisdiction.</description>
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      <description>The Allahabad HC dismissed the revision challenging the Tax Tribunal&#039;s order affirming the Assessee&#039;s entitlement to Input Tax Credit on purchases made under a D.E.P.B. license. The decision was based on a Delhi HC judgment on D.E.P.B. scrips&#039; contribution to imported commodities&#039; price. The HC held that lower courts&#039; concurrent findings were not reviewable in revisional jurisdiction.</description>
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