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    <title>2011 (4) TMI 1520 - DELHI HIGH COURT</title>
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    <description>An appeal was dismissed because it raised an identical issue already decided by the Court in earlier Revenue appeals. The Court applied its prior ruling, noting that the same question had been rejected in earlier proceedings and that those appeals had been dismissed following Director of Income Tax v. Galileo International Inc. On that basis, the present appeal was disposed of by reliance on precedent, with no separate reconsideration of the identical point.</description>
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      <link>https://www.taxtmi.com/caselaws?id=293667</link>
      <description>An appeal was dismissed because it raised an identical issue already decided by the Court in earlier Revenue appeals. The Court applied its prior ruling, noting that the same question had been rejected in earlier proceedings and that those appeals had been dismissed following Director of Income Tax v. Galileo International Inc. On that basis, the present appeal was disposed of by reliance on precedent, with no separate reconsideration of the identical point.</description>
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