1991 (3) TMI 103

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....and the accountable person, the Income-tax Appellate Tribunal has referred to this court the following questions of law under section 64(1) of the Estate Duty Act, 1953 : Questions at the instance of the accountable person: " (i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in its finding that the deceased had a beneficial interest in the Properties of t....

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....llate proceedings before them ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that, in the computation of the principal value of the estate of the deceased, the estate duty payable in respect of the estate of the deceased should be deducted ?" Counsel are agreed that, in view of our court's judgment in the case of CED v. Bipinchandr....