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<h1>Appeals Dismissed, Tribunal Decision Affirmed, Revenue Successful. No Costs Awarded.</h1> The SC dismissed the appeals, affirming the decisions of the Tribunal and HC, following arguments by the Revenue. No costs were awarded. - [2001] 249 ITR ... Reassessment The Supreme Court dismissed the appeals after considering the arguments presented by the Revenue and affirmed the decisions of the Tribunal and the High Court. No costs were awarded.