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    <title>2017 (7) TMI 853 - SC Order</title>
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    <description>A formulated question under Section 260-A concerning an assessee&#039;s claim under Section 80HHC was held to raise a substantial question of law. The Supreme Court found that the High Court should not have dismissed the Revenue&#039;s appeal in limine without examining that question on merits. The summary dismissal was therefore set aside, and the matter was remanded to the High Court for decision on the substantial question of law after hearing both parties.</description>
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      <description>A formulated question under Section 260-A concerning an assessee&#039;s claim under Section 80HHC was held to raise a substantial question of law. The Supreme Court found that the High Court should not have dismissed the Revenue&#039;s appeal in limine without examining that question on merits. The summary dismissal was therefore set aside, and the matter was remanded to the High Court for decision on the substantial question of law after hearing both parties.</description>
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