https://www.taxtmi.com/caselaws?id=29083 The High Court of Gauhati addressed the validity of a trust under the Indian Trusts Act, 1882, and the inclusion of trust property value in the assessment of the assessee-HUF. The Tribunal validated the trust and excluded its properties from the assessee-HUF's assessment. However, the Tribunal's refusal to refer the legal questions to the High Court was deemed erroneous. The High Court directed the Tribunal to state the case and refer the questions of law for adjudication, allowing the applications without any order as to costs. en-us Thu, 01 Oct 1981 00:00:00 +0530 Wed, 10 Mar 2010 16:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29083 The High Court of Gauhati addressed the validity of a trust under the Indian Trusts Act, 1882, and the inclusion of trust property value in the assessment of the assessee-HUF. The Tribunal validated the trust and excluded its properties from the assessee-HUF's assessment. However, the Tribunal's refusal to refer the legal questions to the High Court was deemed erroneous. The High Court directed the Tribunal to state the case and refer the questions of law for adjudication, allowing the applications without any order as to costs. Case-Laws Wealth-tax Thu, 01 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29083