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    <description>The High Court partly allowed both reference applications and directed the Income-tax Appellate Tribunal to refer questions to address legal justifications regarding income from undisclosed sources and penalty imposition under section 271(1)(c) for concealing income. The High Court found that questions of law did arise from the Tribunal&#039;s orders and reframed them accordingly for further review.</description>
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      <description>The High Court partly allowed both reference applications and directed the Income-tax Appellate Tribunal to refer questions to address legal justifications regarding income from undisclosed sources and penalty imposition under section 271(1)(c) for concealing income. The High Court found that questions of law did arise from the Tribunal&#039;s orders and reframed them accordingly for further review.</description>
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