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    <title>2017 (8) TMI 818 - SC Order</title>
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    <description>The special leave petition was barred by limitation and was dismissed on that procedural ground alone. The Court did not examine the merits of the substantive legal questions raised in the petition, and those questions were expressly left open for consideration in appropriate future proceedings. The order therefore operates only as a limitation-based disposal and does not amount to a determination of the underlying legal issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346760</link>
      <description>The special leave petition was barred by limitation and was dismissed on that procedural ground alone. The Court did not examine the merits of the substantive legal questions raised in the petition, and those questions were expressly left open for consideration in appropriate future proceedings. The order therefore operates only as a limitation-based disposal and does not amount to a determination of the underlying legal issues.</description>
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