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    <title>2001 (1) TMI 986 - RAJASTHAN HIGH COURT</title>
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    <description>Interpretation of deduction provisions under the Income-tax Act was treated as a genuine question of law, because the dispute concerned whether deductions under sections 80HH and 80-I were to be computed simultaneously or successively. The High Court held that such a controversy arose from the Tribunal&#039;s order and was therefore referable under section 256(2). The Tribunal should not have ? no, should not have rejected the reference application under section 256(1), and its refusal to state the case was found erroneous. The reference application was allowed, and the Tribunal was directed to refer the questions of law.</description>
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    <pubDate>Fri, 12 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 986 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=189380</link>
      <description>Interpretation of deduction provisions under the Income-tax Act was treated as a genuine question of law, because the dispute concerned whether deductions under sections 80HH and 80-I were to be computed simultaneously or successively. The High Court held that such a controversy arose from the Tribunal&#039;s order and was therefore referable under section 256(2). The Tribunal should not have ? no, should not have rejected the reference application under section 256(1), and its refusal to state the case was found erroneous. The reference application was allowed, and the Tribunal was directed to refer the questions of law.</description>
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      <pubDate>Fri, 12 Jan 2001 00:00:00 +0530</pubDate>
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