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    <description>The High Court remanded the case to the Tribunal for fresh consideration as the First Appellate Authority and Tribunal failed to comply with the remand order to examine the contract between the parties to determine the nature of transactions. The Tribunal was directed to decide the matter within three months and ensure compliance with the original remand order.</description>
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      <description>The High Court remanded the case to the Tribunal for fresh consideration as the First Appellate Authority and Tribunal failed to comply with the remand order to examine the contract between the parties to determine the nature of transactions. The Tribunal was directed to decide the matter within three months and ensure compliance with the original remand order.</description>
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