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    <title>1981 (2) TMI 211 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court held that a reference could not be answered on the existing statement of case because the real controversy was whether the disputed transactions were genuine sales to the purchaser. As the record lacked the factual findings necessary to decide genuineness, the Court required the matter to be returned for a supplemental statement of case and a finding on that issue. The substantive tax deduction question was therefore left undecided until the factual position was properly supplemented.</description>
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    <pubDate>Tue, 03 Feb 1981 00:00:00 +0530</pubDate>
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      <title>1981 (2) TMI 211 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153016</link>
      <description>The Bombay High Court held that a reference could not be answered on the existing statement of case because the real controversy was whether the disputed transactions were genuine sales to the purchaser. As the record lacked the factual findings necessary to decide genuineness, the Court required the matter to be returned for a supplemental statement of case and a finding on that issue. The substantive tax deduction question was therefore left undecided until the factual position was properly supplemented.</description>
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      <pubDate>Tue, 03 Feb 1981 00:00:00 +0530</pubDate>
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