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    <title>2024 (8) TMI 1190 - SC Order</title>
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    <description>The Supreme Court held that the appeals were governed by its earlier binding ruling in Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata &amp; Anr., as the issue was stated to be squarely covered by that decision. Applying the same precedent, the Court disposed of the appeals by directing that the parties remain bound by it. The issue was therefore decided in favour of the assessee, and the appeals were allowed.</description>
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      <description>The Supreme Court held that the appeals were governed by its earlier binding ruling in Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata &amp; Anr., as the issue was stated to be squarely covered by that decision. Applying the same precedent, the Court disposed of the appeals by directing that the parties remain bound by it. The issue was therefore decided in favour of the assessee, and the appeals were allowed.</description>
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