https://www.taxtmi.com/caselaws?id=5599 The dispute before the Tribunal concerned only the genuineness of a trust and was decided on facts alone, with no legal principle requiring application. In that situation, no question of law arose from the Tribunal's order, so the condition for invoking the High Court's reference jurisdiction under section 256(2) of the Income-tax Act, 1961 was not met. The Supreme Court held that the High Court's direction for a reference was unsustainable and set it aside, with the Revenue's section 256(2) application dismissed. en-us Fri, 09 Feb 1996 00:00:00 +0530 Fri, 31 Aug 2018 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5599 The dispute before the Tribunal concerned only the genuineness of a trust and was decided on facts alone, with no legal principle requiring application. In that situation, no question of law arose from the Tribunal's order, so the condition for invoking the High Court's reference jurisdiction under section 256(2) of the Income-tax Act, 1961 was not met. The Supreme Court held that the High Court's direction for a reference was unsustainable and set it aside, with the Revenue's section 256(2) application dismissed. Case-Laws Income Tax Fri, 09 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5599