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    <title>2013 (11) TMI 1621 - SC Order</title>
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    <description>The Supreme Court disposed of the special leave petitions by applying the earlier ruling in Madhur Industries Ltd. v. Commissioner of Income Tax-II, after counsel stated that the issues were identical. The Court followed the observations, conclusions, and directions in that decision, and passed the present matters on the same terms without adding separate reasoning. The operative effect was that the petitions were concluded by reference to the prior decision, reflecting straightforward application of stare decisis to identical issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=178880</link>
      <description>The Supreme Court disposed of the special leave petitions by applying the earlier ruling in Madhur Industries Ltd. v. Commissioner of Income Tax-II, after counsel stated that the issues were identical. The Court followed the observations, conclusions, and directions in that decision, and passed the present matters on the same terms without adding separate reasoning. The operative effect was that the petitions were concluded by reference to the prior decision, reflecting straightforward application of stare decisis to identical issues.</description>
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