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    <title>2017 (9) TMI 366 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeals, setting aside the High Court&#039;s orders and remanding the case for fresh consideration. It held that the High Court erred in not formulating substantial questions of law before proceeding with the appeals under Section 27-A of the Wealth Tax Act, similar to Section 100 of the Code of Civil Procedure. The Court emphasized the importance of adhering to procedural requirements and legal precedents, directing the High Court to reconsider the appeals after formulating substantial questions of law.</description>
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      <description>The Supreme Court allowed the appeals, setting aside the High Court&#039;s orders and remanding the case for fresh consideration. It held that the High Court erred in not formulating substantial questions of law before proceeding with the appeals under Section 27-A of the Wealth Tax Act, similar to Section 100 of the Code of Civil Procedure. The Court emphasized the importance of adhering to procedural requirements and legal precedents, directing the High Court to reconsider the appeals after formulating substantial questions of law.</description>
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