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<h1>High Court denies reference on 3 questions, orders Tribunal to refer Q4. No costs awarded.</h1> The High Court declined the petitioner's reference on three questions but directed the Tribunal to refer question No. 4 to the court, with no costs ... Business Expenditure, Depreciation The petitioner sought reference on four questions related to income tax issues. The High Court declined to refer the first three questions but directed the Tribunal to refer question No. 4 to the court. No costs were awarded.