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    <description>The SC dismissed the appeal as withdrawn following the enactment of the Direct Tax Vivad se Vishwas Scheme, 2024, acknowledging the appellant&#039;s acceptance of the legislative settlement. The Court did not rule on the substantive issues, leaving all contentions open. Pending applications were disposed of, underscoring the procedural closure of the matter under the new statutory framework without affecting parties&#039; rights under the scheme.</description>
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      <description>The SC dismissed the appeal as withdrawn following the enactment of the Direct Tax Vivad se Vishwas Scheme, 2024, acknowledging the appellant&#039;s acceptance of the legislative settlement. The Court did not rule on the substantive issues, leaving all contentions open. Pending applications were disposed of, underscoring the procedural closure of the matter under the new statutory framework without affecting parties&#039; rights under the scheme.</description>
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