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    <title>1991 (10) TMI 315 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the Original Petition seeking reference of questions of law related to the capital gains from the sale of rubber trees. The Court found the questions raised were either already decided in previous cases or were questions of fact. The Court emphasized the need for specific and referable questions under the IT Act, ultimately concluding that the issues raised did not warrant a reference to the High Court.</description>
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      <title>1991 (10) TMI 315 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=191154</link>
      <description>The High Court dismissed the Original Petition seeking reference of questions of law related to the capital gains from the sale of rubber trees. The Court found the questions raised were either already decided in previous cases or were questions of fact. The Court emphasized the need for specific and referable questions under the IT Act, ultimately concluding that the issues raised did not warrant a reference to the High Court.</description>
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