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    <title>1998 (9) TMI 74 - DELHI High Court</title>
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    <description>The Delhi HC held that the proposed question on depreciation of leased trucks did arise from the Tribunal&#039;s appellate order as a question of law under section 256 of the Income-tax Act, 1961. On that basis, the Tribunal was not justified in rejecting the Revenue&#039;s application for reference. The Court directed the Tribunal to draw up a statement of case and refer the legal question to the High Court, thereby accepting the Revenue&#039;s request for reference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=16529</link>
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