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<h1>Appellant's Petition Dismissed for Failure to Raise Issue Before Tribunal</h1> <h3>Commissioner Versus S.V. Business Pvt. Ltd.</h3> The Bombay HC dismissed the petition as the appellant failed to raise the issue before the Tribunal that the matter was not covered by the referenced ... - The Bombay High Court dismissed the petition as the appellant did not raise the issue before the Tribunal that the matter was not covered by the judgments referred to in the order. The Court found no fault with the Tribunal's decision.