https://www.taxtmi.com/caselaws?id=23385 A reference application was held to be maintainable where the Revenue's proposed questions arose from the Tribunal's order and required examination under applicable gift-tax precedents. The court found the issues were not merely academic, as the Tribunal had addressed both merits and limitation, making judicial scrutiny appropriate rather than summary rejection. The reference application was therefore allowed, and the Tribunal was directed to draw up the statement of case and refer the questions for decision. en-us Thu, 26 Oct 1989 00:00:00 +0530 Fri, 18 Dec 2009 17:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23385 A reference application was held to be maintainable where the Revenue's proposed questions arose from the Tribunal's order and required examination under applicable gift-tax precedents. The court found the issues were not merely academic, as the Tribunal had addressed both merits and limitation, making judicial scrutiny appropriate rather than summary rejection. The reference application was therefore allowed, and the Tribunal was directed to draw up the statement of case and refer the questions for decision. Case-Laws Income Tax Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23385