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The petition under section 256(2) of the Income-tax Act, 1961 sought a mandamus requiring the Tribunal to refer a question regarding weighted deduction under section 35B. The High Court found the question to be a question of law and allowed the petition, issuing a mandamus to the Tribunal to refer the question for the court's opinion. (Case Citation: 1986 (5) TMI 18 - PUNJAB AND HARYANA High Court)
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