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2014 (1) TMI 1866

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..... Soumitra Mukherjee ... for the State Mr. Majumder, learned Advocate, appearing for the State, submitted that the alleged payments shown by the assessee are not relatable to the alleged bills disclosed by him. He, therefore, submitted that the transaction itself appears to be within the realm of doubt and therefore, the input-tax credit was not allowed to him. Mr. Chakraborty, learned Advocate,....