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    <title>2001 (10) TMI 32 - RAJASTHAN High Court</title>
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    <description>The Tribunal erred in refusing a reference where the Revenue&#039;s proposed question concerned the depreciation rate on trucks used in the assessee&#039;s business. Because the same issue had already arisen in a connected reference and had been answered against the assessee, the question remained a live question of law arising from the Tribunal&#039;s appellate order. The refusal to state the case under section 256(1) was therefore unjustified, and the Tribunal was directed to allow the reference application and refer the question to the High Court.</description>
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    <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 32 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12562</link>
      <description>The Tribunal erred in refusing a reference where the Revenue&#039;s proposed question concerned the depreciation rate on trucks used in the assessee&#039;s business. Because the same issue had already arisen in a connected reference and had been answered against the assessee, the question remained a live question of law arising from the Tribunal&#039;s appellate order. The refusal to state the case under section 256(1) was therefore unjustified, and the Tribunal was directed to allow the reference application and refer the question to the High Court.</description>
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      <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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