https://www.taxtmi.com/caselaws?id=27196 Section 64(3) of the Estate Duty Act permits reference only where the Tribunal's order gives rise to a real question of law. Questions on whether cash and jewellery formed property passing on death, the chargeability of estate duty, the burden of proof, and whether the findings were perverse were treated as referable and directed to be referred. The proposed valuation issue for the immovable property on a rent-capitalisation basis was not referable because the assessee had already declared the value, accepted in other proceedings, and the facts did not support the suggested question. The reference thus succeeded only on the substantive estate-duty issues. en-us Tue, 17 Jul 1984 00:00:00 +0530 Thu, 11 Feb 2010 14:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27196 Section 64(3) of the Estate Duty Act permits reference only where the Tribunal's order gives rise to a real question of law. Questions on whether cash and jewellery formed property passing on death, the chargeability of estate duty, the burden of proof, and whether the findings were perverse were treated as referable and directed to be referred. The proposed valuation issue for the immovable property on a rent-capitalisation basis was not referable because the assessee had already declared the value, accepted in other proceedings, and the facts did not support the suggested question. The reference thus succeeded only on the substantive estate-duty issues. Case-Laws Income Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27196