https://www.taxtmi.com/caselaws?id=22566 The reference turned on the true construction of a gift deed for deciding whether provisions on deemed passing of property and exemption applied. Because the gift deed was not part of the statement of the case or the paper book, the High Court could not give a precise merits answer. The deed was essential to examine the clauses on reservation of benefit and the claimed exemption, so the questions referred were left unanswered and the matter was sent back to the Tribunal to forward a proper statement of the case with a true copy of the deed. en-us Wed, 10 Oct 1990 00:00:00 +0530 Fri, 11 Dec 2009 11:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22566 The reference turned on the true construction of a gift deed for deciding whether provisions on deemed passing of property and exemption applied. Because the gift deed was not part of the statement of the case or the paper book, the High Court could not give a precise merits answer. The deed was essential to examine the clauses on reservation of benefit and the claimed exemption, so the questions referred were left unanswered and the matter was sent back to the Tribunal to forward a proper statement of the case with a true copy of the deed. Case-Laws Income Tax Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22566