https://www.taxtmi.com/caselaws?id=22999 Questions about whether a deceased's property was ancestral or self-acquired were treated as essentially factual, and a plea raised for the first time before the Tribunal was not required to be referred. By contrast, valuation questions relating to agricultural land and an orchard were considered fit for reference, and were consolidated into a single issue concerning reliance on State Stamp Act valuation principles for agricultural land. The document distinguishes between factual ownership characterisation, which may be declined at the reference stage, and valuation disputes, which may justify reference where legal principles affect the valuation process. en-us Wed, 11 Jul 1990 00:00:00 +0530 Tue, 15 Dec 2009 18:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22999 Questions about whether a deceased's property was ancestral or self-acquired were treated as essentially factual, and a plea raised for the first time before the Tribunal was not required to be referred. By contrast, valuation questions relating to agricultural land and an orchard were considered fit for reference, and were consolidated into a single issue concerning reliance on State Stamp Act valuation principles for agricultural land. The document distinguishes between factual ownership characterisation, which may be declined at the reference stage, and valuation disputes, which may justify reference where legal principles affect the valuation process. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22999