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    <description>Delay was condoned in the Supreme Court and the Special Leave Petition was disposed of by consent of the parties, with the Revenue not opposing the request. The Court noted that the impugned High Court order arose from a writ petition and that the assessee had already succeeded before the Commissioner (Appeals), while the Revenue had not carried the matter further from that order. The Court did not decide the substantive merits and expressly kept open any question of law for future adjudication.</description>
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      <description>Delay was condoned in the Supreme Court and the Special Leave Petition was disposed of by consent of the parties, with the Revenue not opposing the request. The Court noted that the impugned High Court order arose from a writ petition and that the assessee had already succeeded before the Commissioner (Appeals), while the Revenue had not carried the matter further from that order. The Court did not decide the substantive merits and expressly kept open any question of law for future adjudication.</description>
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