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    <title>1993 (2) TMI 97 - SC Order</title>
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    <description>Following the Supreme Court&#039;s decision in CIT v. B.C. Srinivasa Setty, counsel for both sides stated that the present income-tax appeal had to be dismissed, and the Court accordingly dismissed it without costs. The operative legal point reflected in the text is that the earlier binding ruling controlled the outcome of the appeal, leaving no separate basis for further adjudication.</description>
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    <pubDate>Wed, 17 Feb 1993 00:00:00 +0530</pubDate>
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      <title>1993 (2) TMI 97 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=40168</link>
      <description>Following the Supreme Court&#039;s decision in CIT v. B.C. Srinivasa Setty, counsel for both sides stated that the present income-tax appeal had to be dismissed, and the Court accordingly dismissed it without costs. The operative legal point reflected in the text is that the earlier binding ruling controlled the outcome of the appeal, leaving no separate basis for further adjudication.</description>
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