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    <title>1996 (2) TMI 29 - KERALA High Court</title>
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    <description>The High Court directed the Income-tax Appellate Tribunal to refer questions of law regarding the interpretation of provisions under sections 80HH, 80-I, and 80J of the Income-tax Act, 1961. The Tribunal&#039;s decision granting the assessee deductions for profits related to construction activities was influenced by a previous decision and the interpretation of relevant provisions. The High Court emphasized the significance of the matter, instructing the Tribunal to submit the case statement for further consideration within three months, highlighting the need for clarification on the legal question raised.</description>
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    <pubDate>Fri, 23 Feb 1996 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=17770</link>
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      <pubDate>Fri, 23 Feb 1996 00:00:00 +0530</pubDate>
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