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<h1>High Court Directs Tribunal: Refer Tax Questions Promptly, Ignoring Circular. Guest-house, Interest, 40A(3) Disallowance.</h1> <h3>COMMISSIONER OF INCOME TAX Versus REGISTHAN (P) LTD.</h3> The Rajasthan High Court directed the Tribunal to refer specific questions on tax matters within 2 months, disregarding a circular on tax effect ... - The Rajasthan High Court directed the Tribunal to refer specific questions for opinion, despite a circular on tax effect threshold. The questions relate to guest-house expenses, interest disallowance, and disallowance under section 40A(3) of the IT Act, 1961. The Tribunal was instructed to make the reference within 2 months.