https://www.taxtmi.com/caselaws?id=23546 The Delhi High Court treated the ownership of a superstructure and the extent of an assessee's share in it as a question of law suitable for reference under section 256(1) of the Income-tax Act. It also held that whether an association of persons had been legally formed between the assessee, his wife and two minor children was likewise a referable legal issue, distinct from valuation or other factual matters. The Tribunal was directed to state the case and refer both questions to the High Court for determination in relation to assessment year 1979-80. en-us Mon, 19 Mar 1990 00:00:00 +0530 Mon, 21 Dec 2009 16:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23546 The Delhi High Court treated the ownership of a superstructure and the extent of an assessee's share in it as a question of law suitable for reference under section 256(1) of the Income-tax Act. It also held that whether an association of persons had been legally formed between the assessee, his wife and two minor children was likewise a referable legal issue, distinct from valuation or other factual matters. The Tribunal was directed to state the case and refer both questions to the High Court for determination in relation to assessment year 1979-80. Case-Laws Wealth-tax Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23546