2021 (4) TMI 832

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....Adv. Mr. Ranjeet Kushwaha, Adv. For the Respondents : Mr. Ashok Kumar Yadav, G.A.-I ORDER Learned counsel for the petitioner Mr. Sumeet Gadodia submits that in the canvass of facts and the multiple orders passed by the assessing authority and the appellate authority, the main issue is whether the petitioner is entitled to claim migration of the tax deducted at source as input tax credit in term....