https://www.taxtmi.com/caselaws?id=26761 Whether an alleged sham, collusive or colourable sale of immovable property gave rise to a question of law depended on factual appraisal, not on a pure legal issue. The Tribunal was competent to examine the record and determine whether the transfer was genuine or not, and the mere characterisation of the transaction did not itself create a referable legal question. The existence of parallel civil litigation over the same transaction further confirmed that the dispute was essentially factual. The referred question was therefore not treated as a question of law arising out of the Tribunal's order and was not answered. en-us Wed, 25 Apr 1984 00:00:00 +0530 Mon, 08 Feb 2010 13:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26761 Whether an alleged sham, collusive or colourable sale of immovable property gave rise to a question of law depended on factual appraisal, not on a pure legal issue. The Tribunal was competent to examine the record and determine whether the transfer was genuine or not, and the mere characterisation of the transaction did not itself create a referable legal question. The existence of parallel civil litigation over the same transaction further confirmed that the dispute was essentially factual. The referred question was therefore not treated as a question of law arising out of the Tribunal's order and was not answered. Case-Laws Income Tax Wed, 25 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26761