2016 (10) TMI 1058

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....ulekha Beevi, C.S. (Judicial Member) For the Appellant : B. V. Kumar, Advocate For the Respondent : Guna Ranjan, Superintendent (AR) ORDER Sulekha Beevi, C.S. (Judicial Member) The issue involved....

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....B], the Honorable Larger Bench of the Apex Court held that the word includes in the definition of inputs during the relevant period cannot be considered to have a restrictive meaning. Following the ab....