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    <title>2000 (3) TMI 77 - CEGAT, NEW DELHI</title>
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    <description>Questions on whether the limitation in Section 11A applies to proceedings under Rule 57-I were treated as fit for reference because an identical reference was already pending in another matter and that fact was not disputed. On that basis, the Tribunal directed that the questions be forwarded to the Supreme Court under Section 35H. The operative point is that the existence of a parallel reference supported making the present reference rather than deciding the limitation issue itself.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48781</link>
      <description>Questions on whether the limitation in Section 11A applies to proceedings under Rule 57-I were treated as fit for reference because an identical reference was already pending in another matter and that fact was not disputed. On that basis, the Tribunal directed that the questions be forwarded to the Supreme Court under Section 35H. The operative point is that the existence of a parallel reference supported making the present reference rather than deciding the limitation issue itself.</description>
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