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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court allows Revenue's application to refer question of law on share valuation under Gift-tax Act, 1958.</h1> The High Court allowed the Revenue's application to refer a question of law regarding the valuation of shares of Oswal Woollen Mills Ltd. under the ... Question Of Law The High Court allowed the application of the Revenue to refer a question of law to the court regarding the valuation of shares of Oswal Woollen Mills Ltd. under section 4(1)(a) of the Gift-tax Act, 1958. The Tribunal was directed to refer the question for the court's opinion.

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