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of <h1>High Court directs Tribunal to refer tax law interpretation questions on investment allowance and disallowance.</h1> The High Court directed the Tribunal to refer questions of law on the interpretation of specific tax sections to the court, concerning investment ... Business Expenditure, Investment Allowance, Reference The High Court of Delhi directed the Tribunal to refer questions of law regarding the interpretation of section 32A, section 40(c), and section 40A(5) to the court. The questions relate to the entitlement of investment allowance and the permissibility of disallowance under the mentioned sections.
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