https://www.taxtmi.com/caselaws?id=23076 The text explains that the timing of a gift of immovable property for gift-tax purposes is a question of law linked to execution and registration of the gift deed, so a Tribunal cannot refuse to state a case on that issue. It also notes that inclusion of the value of standing crop in the valuation of gifted immovable property did not raise a pure question of law, because no legal basis was shown for separate treatment of the crop. The reference was therefore warranted on the first issue but not on the second, illustrating that only genuinely referable legal questions qualify for tax reference. en-us Mon, 13 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 15:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23076 The text explains that the timing of a gift of immovable property for gift-tax purposes is a question of law linked to execution and registration of the gift deed, so a Tribunal cannot refuse to state a case on that issue. It also notes that inclusion of the value of standing crop in the valuation of gifted immovable property did not raise a pure question of law, because no legal basis was shown for separate treatment of the crop. The reference was therefore warranted on the first issue but not on the second, illustrating that only genuinely referable legal questions qualify for tax reference. Case-Laws Income Tax Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23076