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    <title>2017 (5) TMI 241 - MADRAS HIGH COURT</title>
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    <description>The Tribunal had not decided the dispute on merits regarding foreign agents&#039; commission as input service and instead relied on earlier Tribunal rulings that had since been affirmed or reversed by different High Courts. In that situation, the Tribunal was required to examine the factual and legal controversy directly and give a reasoned decision on the substantive issue. The impugned order was therefore set aside and the matter remanded to the Tribunal for fresh adjudication on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=342503</link>
      <description>The Tribunal had not decided the dispute on merits regarding foreign agents&#039; commission as input service and instead relied on earlier Tribunal rulings that had since been affirmed or reversed by different High Courts. In that situation, the Tribunal was required to examine the factual and legal controversy directly and give a reasoned decision on the substantive issue. The impugned order was therefore set aside and the matter remanded to the Tribunal for fresh adjudication on merits.</description>
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