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<h1>High Court Rejects Revenue's Reference Application, Tribunal Upholds Previous Decisions</h1> The Supreme Court dismissed the appeals and special leave petitions as the High Court rejected the Revenue's application for reference of two questions, ... - The Supreme Court dismissed the appeals and special leave petitions as the High Court rejected the Revenue's application for reference of two questions, stating no question of law arose. The Tribunal noted the questions were covered against the Revenue by its earlier decisions, which remained unchallenged.