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    <title>1990 (8) TMI 108 - ALLAHABAD High Court</title>
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    <description>A reference application under section 256(2) of the Income-tax Act was examined to determine whether three proposed questions arose from the Tribunal&#039;s order. The High Court found that questions 1 and 2 did not disclose referable questions of law and that the Tribunal&#039;s view on those points required no reference. Question 3, however, was considered to satisfy the statutory requirements for reference and was directed to be stated for the High Court&#039;s opinion. The result was a partial reference, with only the third question admitted.</description>
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    <pubDate>Wed, 22 Aug 1990 00:00:00 +0530</pubDate>
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      <title>1990 (8) TMI 108 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23068</link>
      <description>A reference application under section 256(2) of the Income-tax Act was examined to determine whether three proposed questions arose from the Tribunal&#039;s order. The High Court found that questions 1 and 2 did not disclose referable questions of law and that the Tribunal&#039;s view on those points required no reference. Question 3, however, was considered to satisfy the statutory requirements for reference and was directed to be stated for the High Court&#039;s opinion. The result was a partial reference, with only the third question admitted.</description>
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      <pubDate>Wed, 22 Aug 1990 00:00:00 +0530</pubDate>
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