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    <title>1991 (1) TMI 62 - ALLAHABAD High Court</title>
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    <description>Questions proposed under section 256(2) of the Income-tax Act, 1961, may differ from those raised under section 256(1) where the reference issue is independently examinable on the Tribunal&#039;s order. On the facts stated, question No. 1 was found to arise from the Tribunal&#039;s order and was therefore directed to be stated for reference. The application was allowed in part, with the reference confined to that question.</description>
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    <pubDate>Thu, 31 Jan 1991 00:00:00 +0530</pubDate>
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      <title>1991 (1) TMI 62 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22368</link>
      <description>Questions proposed under section 256(2) of the Income-tax Act, 1961, may differ from those raised under section 256(1) where the reference issue is independently examinable on the Tribunal&#039;s order. On the facts stated, question No. 1 was found to arise from the Tribunal&#039;s order and was therefore directed to be stated for reference. The application was allowed in part, with the reference confined to that question.</description>
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      <pubDate>Thu, 31 Jan 1991 00:00:00 +0530</pubDate>
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