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    <title>Section 260A- judgments of honourable Supreme Court about procedure for dismissal of appeal in limine and admitting appeal on substantial question of law need reconsideration – to avoid plethora of litigation.</title>
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      <description>The article argues that determination of whether a substantial question of law arises in tax appeals requires hearing of parties so counsel can assist in assessing and framing the SQL; where parties are heard, the High Court should ordinarily formulate and decide the SQL or record reasons why no substantial question arises, and must issue speaking orders to permit proper appellate review and coherent development of law.</description>
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