Pure question of fact bars High Court reference where Tribunal's capital receipt finding was supported by record.

A reference to the High Court is not warranted where the proposed question is purely factual. The Tribunal's finding that the amount was received with a specific direction to be treated as corpus, and therefore constituted a capital receipt, was based on the material on record. No perversity, disregard of relevant evidence, or finding incapable of being reached on the record was shown. A reference cannot be recast to transform a factual dispute into a fresh case for reference, so no reference was called for.

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Issues: Whether the proposed reference raised a pure question of fact so as to justify a reference to the High Court.

Analysis: The Tribunal had recorded a factual finding, on the material before it, that the amount of Rs. 20 lakhs was received with a specific direction to treat it as corpus and that it constituted a capital receipt. No perversity, ignoring of relevant material, or finding incapable of being reached on the record was demonstrated. A reference cannot be reframed so as to convert a factual dispute into a new case for reference.

Conclusion: The question sought to be referred was a pure question of fact and no reference was called for.

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