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    <title>2023 (5) TMI 1386 - SC Order</title>
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    <description>Amounts received by the assessee, including wages and employer statutory contributions such as ESI and EPF, were questioned for inclusion in taxable turnover. The Supreme Court declined to interfere with the High Court&#039;s course of remitting the matter to the Assessing Officer, holding that the controversy requires fresh consideration and a reasoned order on merits. All contentions and supporting material were left open for examination by the Assessing Officer, and the petitioner was allowed to seek clarification from the High Court regarding the sums stated to have been paid.</description>
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      <description>Amounts received by the assessee, including wages and employer statutory contributions such as ESI and EPF, were questioned for inclusion in taxable turnover. The Supreme Court declined to interfere with the High Court&#039;s course of remitting the matter to the Assessing Officer, holding that the controversy requires fresh consideration and a reasoned order on merits. All contentions and supporting material were left open for examination by the Assessing Officer, and the petitioner was allowed to seek clarification from the High Court regarding the sums stated to have been paid.</description>
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