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    <title>2009 (11) TMI 26 - Supreme Court</title>
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    <description>The Supreme Court granted leave for final hearing in a case where the main issue was whether the respondent, an assessee, was entitled to deduction based on specific case law. The Court remitted the matter to the High Court for fresh consideration in light of the relevant judgment and directed consideration of tests from other judgments. The Court clarified it was not expressing an opinion on the case&#039;s merits. The appeal was allowed with no order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35068</link>
      <description>The Supreme Court granted leave for final hearing in a case where the main issue was whether the respondent, an assessee, was entitled to deduction based on specific case law. The Court remitted the matter to the High Court for fresh consideration in light of the relevant judgment and directed consideration of tests from other judgments. The Court clarified it was not expressing an opinion on the case&#039;s merits. The appeal was allowed with no order as to costs.</description>
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