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    <title>2013 (10) TMI 931 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal, remanding the matter back to the High Court for fresh consideration on the interpretation of Section 36 of the Income Tax Act regarding guarantee commission. The Court set aside previous findings, directing a reevaluation without awarding costs. The appeal was disposed of without addressing other sections raised in the case.</description>
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      <description>The Supreme Court allowed the appeal, remanding the matter back to the High Court for fresh consideration on the interpretation of Section 36 of the Income Tax Act regarding guarantee commission. The Court set aside previous findings, directing a reevaluation without awarding costs. The appeal was disposed of without addressing other sections raised in the case.</description>
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