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    <title>Court Finds No Evidence of Profiteering in Construction Services; ITC Benefit Allegation Dismissed Due to Higher Pre-GST Ratio.</title>
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    <description>Profiteering - supply of construction services related to purchase of Flat - the ratio of ITC in pre-GST period was higher than the post-GST period. - The allegation that the Respondent has not passed on the benefit of ITC in this case is not sustainable</description>
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      <description>Profiteering - supply of construction services related to purchase of Flat - the ratio of ITC in pre-GST period was higher than the post-GST period. - The allegation that the Respondent has not passed on the benefit of ITC in this case is not sustainable</description>
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