No Profiteering Found in DTH Services; Entertainment Tax Not Allowed as ITC in Pre-GST and GST Eras.

Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence there is no benefit of ITC has accrued - no evidence to prove that the Respondent had charged more price in the GST era and not passed on the benefit of tax reduction, as the tax rate had increased from 15% to 18% - no Profiteering .....

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