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    <title>2009 (1) TMI 885 - SC Order</title>
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    <description>Earlier Tribunal findings on identical income-tax issues, based on the Rajasthan High Court ruling in Commissioner of Income Tax v. Bank of Rajasthan Ltd., were treated as decisive. Because the Tribunal had already decided the same points against the revenue for prior assessment years, the Supreme Court found no merit in entertaining the special leave petition and dismissed it. The operative effect was that the revenue&#039;s challenge failed in light of binding precedent and the absence of any distinguishable issue.</description>
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      <title>2009 (1) TMI 885 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=183723</link>
      <description>Earlier Tribunal findings on identical income-tax issues, based on the Rajasthan High Court ruling in Commissioner of Income Tax v. Bank of Rajasthan Ltd., were treated as decisive. Because the Tribunal had already decided the same points against the revenue for prior assessment years, the Supreme Court found no merit in entertaining the special leave petition and dismissed it. The operative effect was that the revenue&#039;s challenge failed in light of binding precedent and the absence of any distinguishable issue.</description>
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