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    <description>The Rajasthan HC noted that the controversy was already covered by its earlier decision in the same assessee&#039;s case, decided on 17 March 2008. Applying that prior ruling, the Court found no separate basis to revisit the issue and dismissed the appeal. The operative effect is that the earlier decision governed the present dispute on the same facts and legal question.</description>
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      <description>The Rajasthan HC noted that the controversy was already covered by its earlier decision in the same assessee&#039;s case, decided on 17 March 2008. Applying that prior ruling, the Court found no separate basis to revisit the issue and dismissed the appeal. The operative effect is that the earlier decision governed the present dispute on the same facts and legal question.</description>
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