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    <description>The Member (J) upheld the settled nature of the previous Tribunal ruling on the taxation issue related to incentives received from Airlines in freight forwarding activities. The judgment emphasized the importance of judicial discipline and the necessity of a comprehensive show-cause notice for fair adjudication. The appeal was allowed due to the legal infirmity arising from the inadequacy of the foundation in the show-cause notice, which deprived the appellant of the opportunity to present a defense effectively.</description>
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