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The Court held that Input Tax Credit cannot be denied due to a bona fide filing error in TRAN-1 and directed authorities to reopen the portal for resubmission within a ...

This presentation contains forward-looking statements within the meaning of federal securities law. Forward-looking ...

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An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...