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    <title>2023 (7) TMI 600 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=440327</link>
    <description>The Supreme Court set aside the impugned judgment in a second appeal, ordering a remand to the High Court for fresh consideration. The Court found that the Lower Appellate Court erred in its judgment by not addressing substantial questions of law raised in the appeal and instead relying on Section 4 of the Benami Transactions (Prohibition) Act, 1988, which was not raised by the respondents. The appellants&#039; arguments regarding exceptions to the Act were considered, leading to the decision for remand. The appeal was allowed with instructions for further proceedings in the High Court without making any findings on the case&#039;s merits.</description>
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    <pubDate>Wed, 25 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (7) TMI 600 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=440327</link>
      <description>The Supreme Court set aside the impugned judgment in a second appeal, ordering a remand to the High Court for fresh consideration. The Court found that the Lower Appellate Court erred in its judgment by not addressing substantial questions of law raised in the appeal and instead relying on Section 4 of the Benami Transactions (Prohibition) Act, 1988, which was not raised by the respondents. The appellants&#039; arguments regarding exceptions to the Act were considered, leading to the decision for remand. The appeal was allowed with instructions for further proceedings in the High Court without making any findings on the case&#039;s merits.</description>
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      <law>Benami Property</law>
      <pubDate>Wed, 25 Jan 2023 00:00:00 +0530</pubDate>
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