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    <title>2016 (3) TMI 830 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal challenging the Tribunal&#039;s order for Assessment Year 2004-05 under Section 260A of the Income Tax Act, 1961. The court held that the issues regarding the exclusion of expenses for providing technical services and communication charges from &quot;total turnover&quot; were already decided by a previous decision and did not give rise to any substantial question of law. As the questions were concluded by precedent and not stayed by the Apex Court, the appeal was dismissed without costs.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal challenging the Tribunal&#039;s order for Assessment Year 2004-05 under Section 260A of the Income Tax Act, 1961. The court held that the issues regarding the exclusion of expenses for providing technical services and communication charges from &quot;total turnover&quot; were already decided by a previous decision and did not give rise to any substantial question of law. As the questions were concluded by precedent and not stayed by the Apex Court, the appeal was dismissed without costs.</description>
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