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    <title>2019 (7) TMI 996 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 13.04.2018 by the Income Tax Appellate Tribunal, Delhi Bench was dismissed. The counsel for the appellant-revenue acknowledged that the issue was settled against the Revenue by a Division Bench judgment of the High Court in a previous case. The dismissal of the main case and any pending C.M. Application was based on the precedent set by the Division Bench judgment, emphasizing the importance of legal precedents in guiding decisions.</description>
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      <description>The appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 13.04.2018 by the Income Tax Appellate Tribunal, Delhi Bench was dismissed. The counsel for the appellant-revenue acknowledged that the issue was settled against the Revenue by a Division Bench judgment of the High Court in a previous case. The dismissal of the main case and any pending C.M. Application was based on the precedent set by the Division Bench judgment, emphasizing the importance of legal precedents in guiding decisions.</description>
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