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    <title>1997 (7) TMI 327 - CEGAT, NEW DELHI</title>
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    <description>A reference application concerning the admissibility of higher notional credit under Rule 57B was allowed because an identical question of law had already been referred to the High Court in another matter. The Tribunal treated the issue as one already warranting judicial reference and found no reason to refuse referral in the present case. The Revenue&#039;s formulated questions were accordingly referred to the High Court of Allahabad.</description>
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      <description>A reference application concerning the admissibility of higher notional credit under Rule 57B was allowed because an identical question of law had already been referred to the High Court in another matter. The Tribunal treated the issue as one already warranting judicial reference and found no reason to refuse referral in the present case. The Revenue&#039;s formulated questions were accordingly referred to the High Court of Allahabad.</description>
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