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    <title>2026 (1) TMI 1056 - GSTAT NEW DELHI</title>
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    <description>The note addresses alleged profiteering in construction services concerning whether the benefit of input tax credit was passed to flat purchasers; the investigation by the designated authority reached a consensual resolution between the parties, the investigative report was accepted and the enquiry is concluded. The operative effect is that the authoritys findings on input tax credit passthrough stand endorsed and no further proceedings continue, resulting in closure of the matter and finalisation of compliance regarding transfer of tax benefit to buyers.</description>
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