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    <title>2000 (8) TMI 83 - Supreme Court</title>
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    <description>The Supreme Court allowed the Revenue&#039;s appeal against the High Court&#039;s decision not to call for a reference under section 256(2) of the Income-tax Act, 1961 regarding investment allowance on machinery used in granite extraction and processing. The Court found that a question of law required the High Court&#039;s consideration, setting aside the previous order and directing the Tribunal to refer the question to the High Court for review, with a statement of case to be prepared. No costs were awarded in this matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=40263</link>
      <description>The Supreme Court allowed the Revenue&#039;s appeal against the High Court&#039;s decision not to call for a reference under section 256(2) of the Income-tax Act, 1961 regarding investment allowance on machinery used in granite extraction and processing. The Court found that a question of law required the High Court&#039;s consideration, setting aside the previous order and directing the Tribunal to refer the question to the High Court for review, with a statement of case to be prepared. No costs were awarded in this matter.</description>
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