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    <title>2026 (8) TMI 230 - Supreme Court</title>
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    <description>Special Leave Petitions challenging a reference order were closed because residual grounds remained pending before a Single Judge. Dismissal of an earlier departmental Special Leave Petition did not merge the High Court decision into the Supreme Court order, and the exemption issue had not reached final adjudication. Any later decision favourable to the assessee could be placed before the Single Judge and could govern the unresolved proceedings. Liberty was reserved to challenge the reference order after the Single Judge disposes of the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796357</link>
      <description>Special Leave Petitions challenging a reference order were closed because residual grounds remained pending before a Single Judge. Dismissal of an earlier departmental Special Leave Petition did not merge the High Court decision into the Supreme Court order, and the exemption issue had not reached final adjudication. Any later decision favourable to the assessee could be placed before the Single Judge and could govern the unresolved proceedings. Liberty was reserved to challenge the reference order after the Single Judge disposes of the matter.</description>
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