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    <title>2003 (12) TMI 17 - DELHI High Court</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961, citing a previous decision that had already addressed the issues raised. The court held that no substantial question of law remained for consideration based on precedent. It rejected the Revenue&#039;s arguments on the interpretation of evidence related to leased vehicles, emphasizing the limited jurisdiction of the court and the finality of judgments following the Supreme Court&#039;s dismissal of special leave petitions on the same issue. The court declined to entertain the appeal, emphasizing the application of precedent and jurisdictional limitations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=10818</link>
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      <pubDate>Mon, 15 Dec 2003 00:00:00 +0530</pubDate>
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