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    <description>The Supreme Court set aside the impugned order and remitted the matter to the High Court for fresh consideration in light of its earlier decision in M/s. SAP Labs India (P) Ltd. v. CIT. The appeal was restored to the High Court for rehearing on all aspects, and the Court expressly declined to express any opinion on the merits. The disposal was confined to directing reconsideration in accordance with the cited precedent, leaving substantive issues to be examined afresh by the High Court.</description>
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      <description>The Supreme Court set aside the impugned order and remitted the matter to the High Court for fresh consideration in light of its earlier decision in M/s. SAP Labs India (P) Ltd. v. CIT. The appeal was restored to the High Court for rehearing on all aspects, and the Court expressly declined to express any opinion on the merits. The disposal was confined to directing reconsideration in accordance with the cited precedent, leaving substantive issues to be examined afresh by the High Court.</description>
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