1983 (1) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder s. 64(1) of the E.D. Act, 1953 (hereinafter referred to as " the Act "), the Tribunal has referred the following question of law to this court for its opinion: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that even if the two properties belonged to the HUF the value of the properties could not be charged to estate duty ? (2) Whether....