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    <title>The Supreme Court sent back matter to High Court, because of short order passed by High Court holding no substantial question of law arose.</title>
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    <description>Supreme Court remitted revenue appeals to the High Court for fresh, reasoned consideration because the High Court had dismissed appeals in a one paragraph order that no substantial question of law arose; the core issues involve additions under section 56 and section 68 of the Income tax Act, the Tribunal&#039;s detailed factual findings which were not challenged as perverse, and the necessity for the High Court to address the legal questions on merits with reasoned analysis.</description>
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      <description>Supreme Court remitted revenue appeals to the High Court for fresh, reasoned consideration because the High Court had dismissed appeals in a one paragraph order that no substantial question of law arose; the core issues involve additions under section 56 and section 68 of the Income tax Act, the Tribunal&#039;s detailed factual findings which were not challenged as perverse, and the necessity for the High Court to address the legal questions on merits with reasoned analysis.</description>
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