9911796707
TMI Blog1991 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the wakf which was created through the trust on November 6, 1911, and which he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances 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. Bipinchandra N. Patel [1990] 186 ITR 29, the second question referred to our court at the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of academic interest and need not, therefore, be answered one way or the other. As regards the question of law referred to our court at the instance of the accountable person, Shri Pandit, learned counsel, appears to say that he has instructions not to press his reference. In that view of the matter, the questions referred to us at the instance of the accountable person are not answered and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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