https://www.taxtmi.com/caselaws?id=10923 The High Court dismissed the Revenue's application under section 256(2) of the Income-tax Act for reference on questions related to additions/deletions, benefit under section 43B, and deductions under section 40A(3) read with rule 6DD(j). The Court held that factual inquiries and determinations do not amount to questions of law unless they involve interpreting specific legal provisions. The Tribunal's factual findings on the deductions were upheld, leading to the rejection of the application as no referable questions of law were identified. en-us Tue, 11 May 2004 00:00:00 +0530 Mon, 27 Jul 2009 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10923 The High Court dismissed the Revenue's application under section 256(2) of the Income-tax Act for reference on questions related to additions/deletions, benefit under section 43B, and deductions under section 40A(3) read with rule 6DD(j). The Court held that factual inquiries and determinations do not amount to questions of law unless they involve interpreting specific legal provisions. The Tribunal's factual findings on the deductions were upheld, leading to the rejection of the application as no referable questions of law were identified. Case-Laws Income Tax Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10923