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    <title>2025 (5) TMI 178 - SC Order</title>
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    <description>The Tribunal&#039;s common order, which had allowed the assessees&#039; appeals by relying on Canon India, could not stand after that precedent was reviewed and the review was allowed. The earlier decision no longer provided a concluded basis for sustaining the Tribunal&#039;s reasoning, so the matters had to be examined afresh on their own merits. The Supreme Court set aside the impugned common order and remitted the matters to the Tribunal for fresh consideration in accordance with law, effectively restoring the Revenue&#039;s position on remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=769906</link>
      <description>The Tribunal&#039;s common order, which had allowed the assessees&#039; appeals by relying on Canon India, could not stand after that precedent was reviewed and the review was allowed. The earlier decision no longer provided a concluded basis for sustaining the Tribunal&#039;s reasoning, so the matters had to be examined afresh on their own merits. The Supreme Court set aside the impugned common order and remitted the matters to the Tribunal for fresh consideration in accordance with law, effectively restoring the Revenue&#039;s position on remand.</description>
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