https://www.taxtmi.com/caselaws?id=418913 Input tax credit cannot be denied where the final fact-finding authority verifies that the selling dealers were registered during the relevant period and the purchases were supported by bank payments. The Tribunal's verification of departmental records and website entries established these factual findings, and they were not shown to be materially disputed. On that basis, no question of law arose for interference in revision, and the input tax credit was rightly allowed to the assessee. en-us Tue, 22 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418913 Input tax credit cannot be denied where the final fact-finding authority verifies that the selling dealers were registered during the relevant period and the purchases were supported by bank payments. The Tribunal's verification of departmental records and website entries established these factual findings, and they were not shown to be materially disputed. On that basis, no question of law arose for interference in revision, and the input tax credit was rightly allowed to the assessee. Case-Laws VAT and Sales Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418913