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    <title>2017 (1) TMI 1611 - CESTAT NEW DELHI</title>
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    <description>The Tribunal adjourned the appeals sine die and declined to decide the substantive taxability of royalty because the core issue was already sub judice before the Supreme Court. It granted the appellants liberty to seek restoration or rehearing after the Supreme Court delivers its decision in the connected civil appeals, within the stipulated time if advised. The appeals were therefore disposed of without adjudication on merits, leaving the parties free to re-approach the Tribunal once the pending higher court ruling is available.</description>
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      <description>The Tribunal adjourned the appeals sine die and declined to decide the substantive taxability of royalty because the core issue was already sub judice before the Supreme Court. It granted the appellants liberty to seek restoration or rehearing after the Supreme Court delivers its decision in the connected civil appeals, within the stipulated time if advised. The appeals were therefore disposed of without adjudication on merits, leaving the parties free to re-approach the Tribunal once the pending higher court ruling is available.</description>
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