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CESTAT set aside the penalty imposed by Revenue Department due to lack of evidence

Assessee cannot be saddled with tax liability if tax deducted on his income wasn’t deposited by the deductor

Papad is not limited to traditional round shape but can be of any desired shape and size

Bottleneck’s for seamless flow of Input Tax Credit under GST

One-to-one correlation between output service and input service not required for claiming refund
