https://www.taxtmi.com/caselaws?id=56533 A reference under Section 64(1) of the Estate Duty Act, 1953 lies only on a genuine question of law. The first two proposed questions were treated as academic because the governing Supreme Court ruling already covered exclusion of gifted property from the donor's estate, so they did not warrant reference. The third proposed question concerned the Tribunal's appreciation of admitted facts on goodwill and was held to be a pure finding of fact, not a referable legal issue. No referable question of law arose from the Tribunal's order, and the reference was declined. en-us Mon, 01 Mar 1976 00:00:00 +0530 Mon, 23 Jan 2012 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56533 A reference under Section 64(1) of the Estate Duty Act, 1953 lies only on a genuine question of law. The first two proposed questions were treated as academic because the governing Supreme Court ruling already covered exclusion of gifted property from the donor's estate, so they did not warrant reference. The third proposed question concerned the Tribunal's appreciation of admitted facts on goodwill and was held to be a pure finding of fact, not a referable legal issue. No referable question of law arose from the Tribunal's order, and the reference was declined. Case-Laws Income Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56533