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    <title>2013 (5) TMI 107 - Supreme Court</title>
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    <description>The Supreme Court remanded the case to the High Court for further consideration of the questions raised by the appellant regarding the gain on forward currency contracts. The Court emphasized the need for a detailed examination of the issues and directed both parties to be given a fair hearing during the proceedings. The High Court was instructed to specifically address Question Nos. &#039;B&#039; and &#039;C&#039; while disposing of the Tax Appeal filed under Section 260A of the Income Tax Act, 1961.</description>
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      <description>The Supreme Court remanded the case to the High Court for further consideration of the questions raised by the appellant regarding the gain on forward currency contracts. The Court emphasized the need for a detailed examination of the issues and directed both parties to be given a fair hearing during the proceedings. The High Court was instructed to specifically address Question Nos. &#039;B&#039; and &#039;C&#039; while disposing of the Tax Appeal filed under Section 260A of the Income Tax Act, 1961.</description>
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