https://www.taxtmi.com/caselaws?id=29084 The High Court directed the Tribunal to refer questions of law to the High Court, criticizing the Tribunal's refusal based on convenience grounds. The judgment emphasized the importance of addressing statutory rights and ensuring proper adjudication of legal questions, particularly regarding the validity of the trust deed and its impact on income assessment. The Tribunal's reliance on alternative remedies was questioned, highlighting complexities and uncertainties in their application. The High Court stressed the need for clear legal determinations in such matters, ultimately allowing the applications for reference. en-us Thu, 01 Oct 1981 00:00:00 +0530 Wed, 10 Mar 2010 16:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29084 The High Court directed the Tribunal to refer questions of law to the High Court, criticizing the Tribunal's refusal based on convenience grounds. The judgment emphasized the importance of addressing statutory rights and ensuring proper adjudication of legal questions, particularly regarding the validity of the trust deed and its impact on income assessment. The Tribunal's reliance on alternative remedies was questioned, highlighting complexities and uncertainties in their application. The High Court stressed the need for clear legal determinations in such matters, ultimately allowing the applications for reference. Case-Laws Income Tax Thu, 01 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29084