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    <title>2021 (12) TMI 1049 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted relief to the State Government Undertaking appellant in a tax credit dispute. It allowed a portion of the credit, remanding another part pending further documentation. Allegations of turnover suppression were dismissed due to demonstrated discrepancies being attributed to exempted turnover. The extended limitation period was deemed inapplicable, leading to the setting aside of penalties. The Tribunal also set aside penalties and considered the appellant&#039;s circumstances, emphasizing proper documentation and reconciliation of turnover figures.</description>
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      <description>The Tribunal granted relief to the State Government Undertaking appellant in a tax credit dispute. It allowed a portion of the credit, remanding another part pending further documentation. Allegations of turnover suppression were dismissed due to demonstrated discrepancies being attributed to exempted turnover. The extended limitation period was deemed inapplicable, leading to the setting aside of penalties. The Tribunal also set aside penalties and considered the appellant&#039;s circumstances, emphasizing proper documentation and reconciliation of turnover figures.</description>
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