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    <title>1988 (8) TMI 25 - MADHYA PRADESH High Court</title>
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    <description>A reference under section 27(3) of the Wealth-tax Act was held not to be maintainable where the same questions had already been decided by the High Court between the same parties. The pendency of a special leave petition before the Supreme Court did not, by itself, justify requiring the Tribunal to make a fresh reference on the same issue. The prior High Court decision remained the relevant determination for that stage, and the application for reference was rejected.</description>
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      <description>A reference under section 27(3) of the Wealth-tax Act was held not to be maintainable where the same questions had already been decided by the High Court between the same parties. The pendency of a special leave petition before the Supreme Court did not, by itself, justify requiring the Tribunal to make a fresh reference on the same issue. The prior High Court decision remained the relevant determination for that stage, and the application for reference was rejected.</description>
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