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    <title>2015 (2) TMI 117 - GUJARAT HIGH COURT</title>
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    <description>A later binding Supreme Court ruling on the taxability of enhanced compensation and interest displaced the legal basis on which the Tribunal had decided the appeals. The earlier reasoning, founded on a precedent later distinguished by the Supreme Court, could not be sustained without reconsideration under the correct law. The matters were therefore remanded for fresh adjudication, with the Tribunal given liberty to record findings of fact and decide the issues anew. The earlier order was set aside, and the substantive tax questions were left open for determination on remand.</description>
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      <description>A later binding Supreme Court ruling on the taxability of enhanced compensation and interest displaced the legal basis on which the Tribunal had decided the appeals. The earlier reasoning, founded on a precedent later distinguished by the Supreme Court, could not be sustained without reconsideration under the correct law. The matters were therefore remanded for fresh adjudication, with the Tribunal given liberty to record findings of fact and decide the issues anew. The earlier order was set aside, and the substantive tax questions were left open for determination on remand.</description>
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      <pubDate>Wed, 10 Dec 2014 00:00:00 +0530</pubDate>
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