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<h1>Application to Refer Questions of Law to Tribunal Dismissed for Lack of Legal Basis</h1> The High Court of Madhya Pradesh dismissed the application under section 256(2) of the Income-tax Act, 1961, seeking to refer questions of law from the ... Additions To Income, Income Returned, Income Tax, Question Of Law The High Court of Madhya Pradesh dismissed the application under section 256(2) of the Income-tax Act, 1961, seeking to refer questions of law from the Tribunal's order dated November 29, 1990. The Tribunal's decision was based on factual appreciation and not considered perverse. The application was dismissed without costs.