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    <title>2019 (5) TMI 753 - MADRAS HIGH COURT</title>
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    <description>The High Court remitted the matter back to the Tribunal for reconsideration in light of the updated legal position following a change in legal interpretation due to a subsequent Supreme Court ruling and the amendment of the law. The High Court disposed of the Revenue&#039;s appeal without addressing the initial Question of Law, directing the Tribunal to reevaluate the case based on the revised legal framework established by the Supreme Court&#039;s later decision and the statutory amendment. No costs were awarded in this disposition.</description>
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      <description>The High Court remitted the matter back to the Tribunal for reconsideration in light of the updated legal position following a change in legal interpretation due to a subsequent Supreme Court ruling and the amendment of the law. The High Court disposed of the Revenue&#039;s appeal without addressing the initial Question of Law, directing the Tribunal to reevaluate the case based on the revised legal framework established by the Supreme Court&#039;s later decision and the statutory amendment. No costs were awarded in this disposition.</description>
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