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    <title>1985 (8) TMI 21 - DELHI High Court</title>
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    <description>Rule 1BB of the Wealth-tax Rules, 1957 was examined for its operation in relation to assessments and appellate proceedings pending when it came into force. The Delhi HC reframed that question for reference to the Tribunal, indicating that the applicability issue required further consideration at that stage. On the additional ground concerning the raising of additional grounds of appeal, no reference was directed. The matter was ordered to be processed expeditiously for further disposal, keeping the reference confined to the framed issue.</description>
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