https://www.taxtmi.com/caselaws?id=7079 A valid reference under section 26(1) of the Gift-tax Act requires the question to have arisen out of the Tribunal's order, meaning it must have been raised before or decided by the Tribunal. The Tribunal had not been asked whether it could alter the valuers' figure, and it had not dealt with that issue in its order. On that basis, the referred question was outside the scope of the Tribunal's decision and could not support a reference. en-us Fri, 01 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7079 A valid reference under section 26(1) of the Gift-tax Act requires the question to have arisen out of the Tribunal's order, meaning it must have been raised before or decided by the Tribunal. The Tribunal had not been asked whether it could alter the valuers' figure, and it had not dealt with that issue in its order. On that basis, the referred question was outside the scope of the Tribunal's decision and could not support a reference. Case-Laws Income Tax Fri, 01 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7079