https://www.taxtmi.com/caselaws?id=6310 The inference whether unexplained cash credits constituted income from undisclosed sources or capital receipts depended on appreciation of proved facts, so it was treated as a finding of fact rather than a question of law. The Tribunal's view that the cash credits were not assessable as income, despite the explanation being found false, was therefore within its fact-finding jurisdiction. On that basis, no referable question of law arose and the Revenue's challenge to the refusal to refer the questions failed. en-us Wed, 08 Sep 1971 00:00:00 +0530 Thu, 02 Jun 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6310 The inference whether unexplained cash credits constituted income from undisclosed sources or capital receipts depended on appreciation of proved facts, so it was treated as a finding of fact rather than a question of law. The Tribunal's view that the cash credits were not assessable as income, despite the explanation being found false, was therefore within its fact-finding jurisdiction. On that basis, no referable question of law arose and the Revenue's challenge to the refusal to refer the questions failed. Case-Laws Income Tax Wed, 08 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6310