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<h1>Supreme Court Grants Leave, Sets Aside Order, Restores Case for Fresh Ruling</h1> The Supreme Court granted leave, set aside the impugned order, and restored the case to the Authority for a fresh ruling in accordance with the law. The ... Application for Restoration - Held that:- Assessee as well as Revenue agreed for setting aside the earlier order passed by the HC [2014 (3) TMI 240 - DELHI HIGH COURT] and AAR [2013 (12) TMI 1118 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI] β thus, the earlier order is set aside and the matter remitted back to the AAR for fresh adjudication. The Supreme Court granted leave in the case and set aside the impugned order dated 14.08.2012. The case is restored to the Authority for fresh ruling in accordance with the law. Civil Appeals are disposed of with no order as to costs.