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    <description>Criminal complaint proceedings linked to an income-tax dispute were stayed because the underlying High Court reference on depreciation of bottles was still pending. The court considered that the Tribunal&#039;s view on the assessee&#039;s entitlement to depreciation had already been supported by later authority, making it inappropriate to continue the complaint until the reference reached finality. The Department was given liberty to revive the proceedings if the reference was ultimately answered in its favour.</description>
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      <description>Criminal complaint proceedings linked to an income-tax dispute were stayed because the underlying High Court reference on depreciation of bottles was still pending. The court considered that the Tribunal&#039;s view on the assessee&#039;s entitlement to depreciation had already been supported by later authority, making it inappropriate to continue the complaint until the reference reached finality. The Department was given liberty to revive the proceedings if the reference was ultimately answered in its favour.</description>
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