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The High Court of Delhi directed the Tribunal to refer two questions of law regarding income tax assessment for the years 1979-80 and 1980-81. The questions pertain to the taxability of sums received by the assessee and the applicable tax rate. The Court noted the consistency with previous orders and instructed the Tribunal to draw up a consolidated statement of case for decision. The applications were disposed of with no order as to costs. (Case Citation: 1988 (1) TMI 8 - DELHI High Court)
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