https://www.taxtmi.com/caselaws?id=36130 Under the Estate Duty Act, the charging provision applies to property passing on death, while the deeming provisions operate only where the necessary factual basis is first found. The High Court noted that the Tribunal and Appellate Controller had proceeded on assumptions about whether the properties were HUF assets, how they were acquired, and whether the deceased had the relevant interest or power of disposition. In a reference under section 64, the Court can decide only the legal question on an adequate statement of case and may require an additional statement where findings are incomplete. It declined to answer the questions on the existing record and directed the Tribunal to submit a fuller statement of facts. en-us Fri, 19 Jan 1979 00:00:00 +0530 Fri, 19 Mar 2010 14:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36130 Under the Estate Duty Act, the charging provision applies to property passing on death, while the deeming provisions operate only where the necessary factual basis is first found. The High Court noted that the Tribunal and Appellate Controller had proceeded on assumptions about whether the properties were HUF assets, how they were acquired, and whether the deceased had the relevant interest or power of disposition. In a reference under section 64, the Court can decide only the legal question on an adequate statement of case and may require an additional statement where findings are incomplete. It declined to answer the questions on the existing record and directed the Tribunal to submit a fuller statement of facts. Case-Laws Income Tax Fri, 19 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36130