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    <title>1992 (3) TMI 17 - RAJASTHAN High Court</title>
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    <description>Interpretation of section 80HH raised a question of law fit for reference under section 256(2), and the Tribunal could not decline to refer it merely because a similar reference was already pending. The pendency of another reference did not answer the statutory obligation to state the case on the question sought to be referred. The court therefore directed that the reference be made with the statement of case, without examining the merits of the deduction computation issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=21046</link>
      <description>Interpretation of section 80HH raised a question of law fit for reference under section 256(2), and the Tribunal could not decline to refer it merely because a similar reference was already pending. The pendency of another reference did not answer the statutory obligation to state the case on the question sought to be referred. The court therefore directed that the reference be made with the statement of case, without examining the merits of the deduction computation issue.</description>
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