https://www.taxtmi.com/caselaws?id=65808 A reference under section 256(1) of the Income-tax Act, 1961 is not required where the proposed question is factual or already answered by clear statutory and constitutional text. The first proposed issue concerning exemption under section 10(26) was treated as a question of fact arising from the Tribunal's appreciation of the record, so no reference was called for. The second issue on the effect of paragraph 20 of the Sixth Schedule was considered settled by the wording of section 10(26) read with the constitutional provisions, and the Tribunal followed its earlier rejection of similar reference applications. en-us Mon, 24 Sep 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65808 A reference under section 256(1) of the Income-tax Act, 1961 is not required where the proposed question is factual or already answered by clear statutory and constitutional text. The first proposed issue concerning exemption under section 10(26) was treated as a question of fact arising from the Tribunal's appreciation of the record, so no reference was called for. The second issue on the effect of paragraph 20 of the Sixth Schedule was considered settled by the wording of section 10(26) read with the constitutional provisions, and the Tribunal followed its earlier rejection of similar reference applications. Case-Laws Income Tax Mon, 24 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65808