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The High Court disposed of the appeal in terms of a Supreme Court judgment concerning identical questions of law between the same parties. The Supreme Court's decision would therefore govern the outcome.
The tribunal's award was upheld, finding no merit in the insurance company's appeal. The court considered the claimant's permanent disability and the subsequent medical examination confirming no likelihood of improvement.
The Assessing Officer should have considered the four specific bills produced by the appellant. The matter is remanded back to the Assessing Officer to reconsider the issue after examining these bills and other materials.