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    <title>2001 (4) TMI 927 - Supreme Court</title>
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    <description>The Tribunal&#039;s orders were unsustainable because they had been made by following an earlier order that no longer survived, and the factual disputes had not been independently determined. The SC held that the proper course was to set aside those orders and remit the matters for reconsideration afresh, with both sides given liberty to raise all contentions and adduce additional evidence. The appeals were allowed and the matters were remanded to the Tribunal for a fresh hearing and decision.</description>
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      <title>2001 (4) TMI 927 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=187596</link>
      <description>The Tribunal&#039;s orders were unsustainable because they had been made by following an earlier order that no longer survived, and the factual disputes had not been independently determined. The SC held that the proper course was to set aside those orders and remit the matters for reconsideration afresh, with both sides given liberty to raise all contentions and adduce additional evidence. The appeals were allowed and the matters were remanded to the Tribunal for a fresh hearing and decision.</description>
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