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<h1>High Court directs Tribunal on justification of holding protective assessment as substantive under Wealth-tax Act, 1957</h1> The High Court of Allahabad directed the Tribunal to refer the question of law regarding the justification of holding protective assessment as substantive ... Protective Assessment, Question Of Law The High Court of Allahabad heard an application under section 27(3) of the Wealth-tax Act, 1957. The court directed the Tribunal to refer the question of law regarding the justification of holding protective assessment as substantive when a related case was still pending.
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