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    <title>2001 (5) TMI 16 - RAJASTHAN High Court</title>
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    <description>Whether a trust was specified or unspecified, and whether its beneficiaries and their shares were known and determinate, was treated as a finding of fact and therefore not a referable question of law under section 256(2) of the Income-tax Act, 1961. The Rajasthan High Court also noted that the remaining proposed questions had already been declined in earlier applications involving the same assessee and the same issues, so it saw no reason to take a different view. The Revenue&#039;s request for reference was rejected, and no reference was directed.</description>
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    <pubDate>Thu, 24 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 16 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12939</link>
      <description>Whether a trust was specified or unspecified, and whether its beneficiaries and their shares were known and determinate, was treated as a finding of fact and therefore not a referable question of law under section 256(2) of the Income-tax Act, 1961. The Rajasthan High Court also noted that the remaining proposed questions had already been declined in earlier applications involving the same assessee and the same issues, so it saw no reason to take a different view. The Revenue&#039;s request for reference was rejected, and no reference was directed.</description>
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      <pubDate>Thu, 24 May 2001 00:00:00 +0530</pubDate>
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