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    <title>1990 (1) TMI 10 - KERALA High Court</title>
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    <description>In income-tax reference jurisdiction, the High Court can answer referred questions only when the statement of case is complete and supported by the material documents on which the Tribunal relied. If vital documents underlying the appellate order are omitted from the statement of case or paper book, the court cannot satisfactorily decide the reference. The Tribunal must therefore furnish a proper statement of the case with all essential and material documents. Because the record supplied was incomplete and inadequate, the references were not answered.</description>
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    <pubDate>Fri, 12 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 10 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22048</link>
      <description>In income-tax reference jurisdiction, the High Court can answer referred questions only when the statement of case is complete and supported by the material documents on which the Tribunal relied. If vital documents underlying the appellate order are omitted from the statement of case or paper book, the court cannot satisfactorily decide the reference. The Tribunal must therefore furnish a proper statement of the case with all essential and material documents. Because the record supplied was incomplete and inadequate, the references were not answered.</description>
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      <pubDate>Fri, 12 Jan 1990 00:00:00 +0530</pubDate>
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