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<h1>Supreme Court dismisses appeals, issue settled in prior decision. No costs awarded.</h1> The Supreme Court dismissed the appeals as the issue raised had already been settled in a prior decision in Scientific Engineering House (P.) Ltd. v. CIT ... Binding precedent - conclusive effect of Scientific Engineering House (P.) Ltd. v. CIT - appeal dismissed on authorityBinding precedent - conclusive effect of Scientific Engineering House (P.) Ltd. v. CIT - Whether the appeals could be sustained in view of the decision in Scientific Engineering House (P.) Ltd. v. CIT . - HELD THAT: - Learned counsel for the appellant conceded that the question raised in these appeals is concluded by the earlier decision in Scientific Engineering House (P.) Ltd. v. CIT . The Court accepted that concession and applied the conclusive effect of the prior decision, treating it as determinative of the present appeals. No further adjudication on the merits was undertaken because the established precedent resolved the legal question before the Court.The appeals are dismissed on the authority of the decision in Scientific Engineering House (P.) Ltd. v. CIT .Final Conclusion: Appeals dismissed; matter decided by applying the conclusive effect of Scientific Engineering House (P.) Ltd. v. CIT ; no order as to costs. The Supreme Court dismissed the appeals as the question raised was concluded by a previous decision in Scientific Engineering House (P.) Ltd. v. CIT [1986] 157 ITR 86. No order as to costs.