https://www.taxtmi.com/caselaws?id=10052 The High Court allowed the Revenue's application under section 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer questions of law arising from its order. The central issue was the assessee's entitlement to claim benefits under section 54F without a registered deed of sale. Despite the Tribunal's ruling, the High Court deemed it necessary to address the matter in its reference jurisdiction, emphasizing that the issue qualifies as a question of law. The court instructed the Tribunal to refer specific questions regarding the applicability of section 54F within six months for further proceedings, without imposing costs. en-us Thu, 13 May 2004 00:00:00 +0530 Mon, 06 Jul 2009 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10052 The High Court allowed the Revenue's application under section 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer questions of law arising from its order. The central issue was the assessee's entitlement to claim benefits under section 54F without a registered deed of sale. Despite the Tribunal's ruling, the High Court deemed it necessary to address the matter in its reference jurisdiction, emphasizing that the issue qualifies as a question of law. The court instructed the Tribunal to refer specific questions regarding the applicability of section 54F within six months for further proceedings, without imposing costs. Case-Laws Income Tax Thu, 13 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10052