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The High Court of Delhi directed the Tribunal to refer two questions of law regarding the assessment year 1979-80. The questions relate to the admissibility of a deduction as a bad debt and the allowance of interest. The petition was disposed of accordingly. [Case: 1989 (12) TMI 25 - DELHI High Court, Judges: C. L. CHAUDHARY, B. N. KIRPAL]
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