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    <title>2012 (1) TMI 320 - BOMBAY HIGH COURT</title>
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      <description>An identical question of law was treated as already decided in an earlier Income Tax Appeal, and the High Court applied that precedent without reopening the issue. Counsel informed the Court that the Revenue&#039;s same contention had been dismissed in CIT v. Shri Mukesh Ratilal Marolia. Accepting that the present matter raised the same legal question, the Court disposed of the appeal on the basis of the earlier dismissal and recorded no separate reasoning.</description>
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