https://www.taxtmi.com/caselaws?id=11925 Transfer of a comparatively small portion of immovable property to minor sons for education was treated as an issue turning on the facts of each case, including whether the transfer remained within a reasonable limit. The appellate authorities examined the material in detail and characterised the availability of exemption under the relevant provision as a factual determination rather than a legal question. On that basis, no question of law was held to arise from the Tribunal's order, and the reference application was rejected. en-us Mon, 11 Feb 2002 00:00:00 +0530 Fri, 12 Feb 2010 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11925 Transfer of a comparatively small portion of immovable property to minor sons for education was treated as an issue turning on the facts of each case, including whether the transfer remained within a reasonable limit. The appellate authorities examined the material in detail and characterised the availability of exemption under the relevant provision as a factual determination rather than a legal question. On that basis, no question of law was held to arise from the Tribunal's order, and the reference application was rejected. Case-Laws Income Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11925