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<h1>High Court dismisses petition for reference under Income-tax Act, citing factual nature of questions raised. Tribunal's decision upheld.</h1> The High Court of Delhi dismissed the petition seeking reference of questions under the Income-tax Act, stating that the questions raised were not ... Assessment, Income The High Court of Delhi dismissed the petition seeking reference of questions under the Income-tax Act, stating that the questions raised were not questions of law but rather questions of fact. The Tribunal's conclusions were based on material on record, and the petition was dismissed as no relevant material was produced.