1990 (6) TMI 70

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly one question of law involved in this reference. The question reads thus : "Whether, On the facts and in the circumstances of the case, the Tribunal was right in holding that the gift-tax of Rs. 1,26,213 payable as per assessments completed after the death of the deceased is an allowable debt against the estate of the deceased under section 44 of the Estate Duty Act, 1953 ?" It is fairly s....