2016 (10) TMI 1058

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sulekha Beevi, C.S. (Judicial Member) For the Appellant : B. V. Kumar, Advocate For the Respondent : Guna Ranjan, Superintendent (AR) ORDER Sulekha Beevi, C.S. (Judicial Member) The issue involve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... LB], the Honorable Larger Bench of the Apex Court held that the word includes in the definition of inputs during the relevant period cannot be considered to have a restrictive meaning. Following the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X