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1993 (9) TMI 18 - HC - Income TaxExtract: .......ertechnical ground that the procedure was not legal. In this view of the matter, the Tribunal was wrong in rejecting the application to make a reference. It is, therefore, directed that the Tribunal shall decide the reference application filed under section 256(1) of the Income-tax Act on the merits for referring the questions of law to this court.
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