TMI Blog2001 (8) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... n the hands of the trust representing the beneficiary, even after the retrospective amendment of section 5(1)(viii) - question of law does arose and the reference is to be called for - - - - - Dated:- 23-8-2001 - Judge(s) : S. P. BHARUCHA., Y. K. SABHARWAL. and ASHOK BHAN. ORDER Delay condoned and leave granted in the special leave petition. The Revenue sought the reference of two qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in and to what has been said about the trust deed that was before the High Court in the earlier case in the judgment that was relied upon. We find that there is a material difference. We do not dilate on that difference because we do not wish to prejudice the case on either side. It is enough to say that, having regard to such difference, a question of law does arise which requires the considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
