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    <title>2017 (12) TMI 371 - SC Order</title>
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    <description>The Supreme Court held that the High Court erred in dismissing the tax appeal merely because the Tribunal&#039;s supporting precedent had been taken in appeal and dismissed on technical grounds. A prior technical dismissal did not relieve the High Court of its duty to examine the issue on merits. The impugned judgment was set aside and the matter remitted to the High Court for fresh consideration in accordance with law.</description>
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      <description>The Supreme Court held that the High Court erred in dismissing the tax appeal merely because the Tribunal&#039;s supporting precedent had been taken in appeal and dismissed on technical grounds. A prior technical dismissal did not relieve the High Court of its duty to examine the issue on merits. The impugned judgment was set aside and the matter remitted to the High Court for fresh consideration in accordance with law.</description>
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