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    <title>2024 (10) TMI 767 - SC Order</title>
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    <description>Where the controlling question of law had already been settled by an earlier binding Supreme Court decision, the appeal was disposed of by applying that ruling, with the impugned orders of the High Court, ITAT, CIT(A) and assessing officers set aside and the matters remitted to the assessing officers for fresh consideration after giving the assessees an opportunity to be heard. The matter was therefore not finally determined on merits in this order; it was sent back for decision in accordance with the earlier precedent, with the result operating partly in favour of the Revenue and partly in favour of the assessees.</description>
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