https://www.taxtmi.com/caselaws?id=38347 The applicability of section 10 of the Estate Duty Act depended on a factual clarification of the source of sums withdrawn by the deceased and gifted to his wife. The existing statement of case did not show whether the withdrawals came from the profit account, capital account, or money held in deposit with the firm, and that distinction was material to the legal character of the amounts. Because the record was incomplete, the reference could not be answered on the present facts. The Tribunal was directed to submit an additional or modified statement of case identifying the source of the withdrawals, and the matter was to be listed again after that clarification. en-us Wed, 25 Jan 1978 00:00:00 +0530 Mon, 05 Apr 2010 16:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38347 The applicability of section 10 of the Estate Duty Act depended on a factual clarification of the source of sums withdrawn by the deceased and gifted to his wife. The existing statement of case did not show whether the withdrawals came from the profit account, capital account, or money held in deposit with the firm, and that distinction was material to the legal character of the amounts. Because the record was incomplete, the reference could not be answered on the present facts. The Tribunal was directed to submit an additional or modified statement of case identifying the source of the withdrawals, and the matter was to be listed again after that clarification. Case-Laws Income Tax Wed, 25 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38347