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<h1>High Court directs ITAT to refer questions on deduction of collection charges for opinion, petitioner awarded costs.</h1> <h3>Hira Ial And Sons Versus Commissioner Of Income-Tax</h3> Hira Ial And Sons Versus Commissioner Of Income-Tax - [1993] 200 ITR 705 The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer questions of law regarding deduction of collection charges to the court for opinion. The petitioner was awarded costs of Rs.200.