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    <description>The Supreme Court overturned the High Court&#039;s decision due to an alleged oversight of crucial evidence submitted by the appellant regarding the source of funds advanced to its subsidiary. The Court emphasized the importance of considering all relevant materials and remanded the case for fresh consideration to ensure a fair adjudication based on the additional evidence provided. This ruling aimed to rectify the factual discrepancy and uphold principles of justice and fairness in legal proceedings.</description>
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