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    <title>1989 (1) TMI 76 - ALLAHABAD High Court</title>
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    <description>A reference under section 27(3) of the Wealth-tax Act was held to be properly sought where the Tribunal&#039;s order raised a genuine question of law on whether disputed assets formed part of the deceased&#039;s individual property or the Hindu undivided family property. The Court noted that the same controversy had already featured in connected estate duty proceedings, and that the proposed question arose directly from the Tribunal&#039;s reasoning. The reference was therefore directed to be made for the High Court&#039;s opinion, with the Revenue succeeding on the reference application.</description>
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    <pubDate>Mon, 16 Jan 1989 00:00:00 +0530</pubDate>
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      <title>1989 (1) TMI 76 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24350</link>
      <description>A reference under section 27(3) of the Wealth-tax Act was held to be properly sought where the Tribunal&#039;s order raised a genuine question of law on whether disputed assets formed part of the deceased&#039;s individual property or the Hindu undivided family property. The Court noted that the same controversy had already featured in connected estate duty proceedings, and that the proposed question arose directly from the Tribunal&#039;s reasoning. The reference was therefore directed to be made for the High Court&#039;s opinion, with the Revenue succeeding on the reference application.</description>
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      <pubDate>Mon, 16 Jan 1989 00:00:00 +0530</pubDate>
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