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Filing reference applications u/s 256(1).

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Full Text of the Document

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.... difficulty is being experienced by Commissioners of Income-tax in obtaining prior approval of the Board for filing reference applications u/s 256(1) as the existing instructions on the subject require them to forward copies of orders of the I.T.O., the A.A.C. and the Tribunal and opinion of the Standing Counsel with each such proposal which is a time consuming process. The matter has been careful....

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