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    <title>2016 (12) TMI 1885 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Revenue appeals arising from connected matters were dismissed because the Court applied the same reasoning and result as in the separately pronounced judgment in ITA No. 147 of 2016. The Court held that no separate adjudication was necessary once the connected case had been decided the same day, and disposed of these appeals by following that judgment. The operative effect was dismissal of the revenue&#039;s appeals in line with the earlier connected decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=304821</link>
      <description>Revenue appeals arising from connected matters were dismissed because the Court applied the same reasoning and result as in the separately pronounced judgment in ITA No. 147 of 2016. The Court held that no separate adjudication was necessary once the connected case had been decided the same day, and disposed of these appeals by following that judgment. The operative effect was dismissal of the revenue&#039;s appeals in line with the earlier connected decision.</description>
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