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<h1>High Court of Kerala directs Appellate Tribunal to refer land transfer questions, based on previous decision.</h1> The High Court of Kerala directed the Appellate Tribunal to refer questions regarding the transfer of lands by the assessee for consideration, based on a ... Gift, Gift Tax The High Court of Kerala directed the Appellate Tribunal to refer questions regarding the transfer of lands by the assessee for consideration, based on a previous decision. The original petition was disposed of accordingly. (Case Citation: 1988 (3) TMI 35 - KERALA High Court)