https://www.taxtmi.com/caselaws?id=18429 The High Court dismissed the application seeking direction to the Income-tax Appellate Tribunal to refer a question of law regarding the ownership of a house property by a deceased liquor contractor's spouse. The Tribunal did not conclusively determine the applicability of section 64(1)(iv) of the Income-tax Act, making the proposed question ineligible for reference to the High Court under section 256. The Court deemed the application futile, allowing the applicant to raise the question in the future if necessary. The High Court dismissed the miscellaneous civil cases without costs but fixed counsel fees for each side, emphasizing the necessity for a question of law directly arising from the Tribunal's order for a valid reference. en-us Wed, 14 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 18:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18429 The High Court dismissed the application seeking direction to the Income-tax Appellate Tribunal to refer a question of law regarding the ownership of a house property by a deceased liquor contractor's spouse. The Tribunal did not conclusively determine the applicability of section 64(1)(iv) of the Income-tax Act, making the proposed question ineligible for reference to the High Court under section 256. The Court deemed the application futile, allowing the applicant to raise the question in the future if necessary. The High Court dismissed the miscellaneous civil cases without costs but fixed counsel fees for each side, emphasizing the necessity for a question of law directly arising from the Tribunal's order for a valid reference. Case-Laws Income Tax Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18429