https://www.taxtmi.com/caselaws?id=17022 Under section 26(3) of the Gift-tax Act, a reference can be directed only on questions of law arising from the Tribunal's order or otherwise shown to arise from the record. The High Court held that questions Nos. 1, 2 and 4 to 6 satisfied that test because they arose from the Tribunal's decision and required consideration, but question No. 3 was not referable since it had not been raised before the Tribunal and was not dealt with in its order. The request for reference was therefore accepted in part, with a reference directed only on the referable questions. en-us Wed, 02 Jul 1997 00:00:00 +0530 Mon, 14 Sep 2009 16:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17022 Under section 26(3) of the Gift-tax Act, a reference can be directed only on questions of law arising from the Tribunal's order or otherwise shown to arise from the record. The High Court held that questions Nos. 1, 2 and 4 to 6 satisfied that test because they arose from the Tribunal's decision and required consideration, but question No. 3 was not referable since it had not been raised before the Tribunal and was not dealt with in its order. The request for reference was therefore accepted in part, with a reference directed only on the referable questions. Case-Laws Income Tax Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17022