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    <title>1995 (3) TMI 79 - DELHI High Court</title>
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    <description>The court found that questions 1 and 5 were factual and aligned with established law, not necessitating a reference. Question 3 on commission payment was also factual and did not raise legal issues. However, question 2 on weighted deduction under section 35B was deemed to involve a legal query, requiring referral. Similarly, question 4 on the classification of building expenditure raised a legal issue, warranting referral. Consequently, the court directed the Tribunal to refer questions 2 and 4 for opinion, with no costs awarded.</description>
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      <title>1995 (3) TMI 79 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19186</link>
      <description>The court found that questions 1 and 5 were factual and aligned with established law, not necessitating a reference. Question 3 on commission payment was also factual and did not raise legal issues. However, question 2 on weighted deduction under section 35B was deemed to involve a legal query, requiring referral. Similarly, question 4 on the classification of building expenditure raised a legal issue, warranting referral. Consequently, the court directed the Tribunal to refer questions 2 and 4 for opinion, with no costs awarded.</description>
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      <pubDate>Fri, 10 Mar 1995 00:00:00 +0530</pubDate>
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