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    <title>1995 (11) TMI 13 - BOMBAY High Court</title>
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    <description>The High Court remanded the jurisdiction issue to the Tribunal for fresh consideration, directing it to examine the matter based on past orders. Regarding the surtax liability deduction and classification of loss from foreign remittances, the Court ruled in favor of the Revenue, citing relevant precedents. The Court disposed of the reference without directly addressing the first issue, instructing the Tribunal to consider the matter based on previous orders and observations. No costs were awarded in the case.</description>
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      <title>1995 (11) TMI 13 - BOMBAY High Court</title>
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      <description>The High Court remanded the jurisdiction issue to the Tribunal for fresh consideration, directing it to examine the matter based on past orders. Regarding the surtax liability deduction and classification of loss from foreign remittances, the Court ruled in favor of the Revenue, citing relevant precedents. The Court disposed of the reference without directly addressing the first issue, instructing the Tribunal to consider the matter based on previous orders and observations. No costs were awarded in the case.</description>
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