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    <title>2022 (11) TMI 641 - DELHI HIGH COURT</title>
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    <description>Amounts received for centralized services were held not to justify interference with the Tribunal&#039;s view because the controlling issue had already been decided in favour of the assessee in an earlier, unstayed Delhi High Court ruling. With no distinguishing factual or legal feature shown, the later appeal was treated as covered by binding precedent and was found not to raise any substantial question of law. The Tribunal&#039;s relief to the assessee was therefore sustained, and the earlier precedent continued to govern unless altered by the Supreme Court.</description>
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      <description>Amounts received for centralized services were held not to justify interference with the Tribunal&#039;s view because the controlling issue had already been decided in favour of the assessee in an earlier, unstayed Delhi High Court ruling. With no distinguishing factual or legal feature shown, the later appeal was treated as covered by binding precedent and was found not to raise any substantial question of law. The Tribunal&#039;s relief to the assessee was therefore sustained, and the earlier precedent continued to govern unless altered by the Supreme Court.</description>
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