2020 (1) TMI 1322

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....Sridharan has entered appearance through Caveat for the first respondent. Mr.Mohammed Shafiq, learned Special Government Pleader (Taxes) takes notice on behalf of the second respondent. Mr.V.Sundareswaran, Standing Counsel takes notice on behalf of the third respondent. Service to respondents is therefore complete. 2. Heard the learned counsel appearing for the parties. Ms.Aparna Nandakumar, lea....

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....se of "Cellular Operators Association of India -Vs- Union of India (MANU/DE/0710/2018)" has held in favour of the Revenue that such credit could not allowed to the Assessee. She has further submitted that no other contra view of any other High Court is available. 4. On the other hand, Mr.Raghavan Ramabhadran, appearing on Caveat for the first respondent submitted that, in the case of "Eicher Moto....