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    <title>1999 (4) TMI 74 - GUJARAT High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to reject the applications seeking referral of questions of law under section 256(1) of the Income-tax Act. The Tribunal&#039;s findings on the status of the assessee as a registered firm and the clubbing of incomes were deemed factual and reasonable, not warranting legal intervention. The Court affirmed that the issues raised were factual in nature, leading to the rejection of the applications and upholding the Tribunal&#039;s decision.</description>
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