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    <title>2015 (7) TMI 1101 - DELHI HIGH COURT</title>
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    <description>The Delhi HC dismissed the appeal because the issue was already covered by its earlier decision in Pepsi India Holdings P. Ltd. v. ACIT. Counsel for the appellant accepted that the matter was covered against the Revenue, and the Court held that, in view of that binding precedent, it had no scope to take a contrary view. The appeal was therefore disposed of on the basis that the earlier decision governed the dispute.</description>
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      <description>The Delhi HC dismissed the appeal because the issue was already covered by its earlier decision in Pepsi India Holdings P. Ltd. v. ACIT. Counsel for the appellant accepted that the matter was covered against the Revenue, and the Court held that, in view of that binding precedent, it had no scope to take a contrary view. The appeal was therefore disposed of on the basis that the earlier decision governed the dispute.</description>
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