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    <title>2005 (2) TMI 124 - Supreme Court</title>
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    <description>The appellant&#039;s challenge regarding entitlement to benefits under Notification 175 of 1986 for small scale industries was deemed unsustainable by the High Court due to favorable rulings by lower authorities. The Court emphasized the importance of adhering to legal procedures and not collaterally challenging decisions without proper appeal. The jurisdiction to challenge lower authorities&#039; decisions was limited, as seen in the dismissal of appeals in both cases discussed. The Court&#039;s decisions underscore the significance of consistency and procedural compliance in legal matters concerning statutory benefits and jurisdictional challenges.</description>
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      <title>2005 (2) TMI 124 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=47218</link>
      <description>The appellant&#039;s challenge regarding entitlement to benefits under Notification 175 of 1986 for small scale industries was deemed unsustainable by the High Court due to favorable rulings by lower authorities. The Court emphasized the importance of adhering to legal procedures and not collaterally challenging decisions without proper appeal. The jurisdiction to challenge lower authorities&#039; decisions was limited, as seen in the dismissal of appeals in both cases discussed. The Court&#039;s decisions underscore the significance of consistency and procedural compliance in legal matters concerning statutory benefits and jurisdictional challenges.</description>
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      <pubDate>Tue, 22 Feb 2005 00:00:00 +0530</pubDate>
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