https://www.taxtmi.com/caselaws?id=11320 The Tribunal's decision to dismiss the applicant's application for reference to the High Court under section 256(2) of the Income-tax Act was upheld by the High Court. The Tribunal's findings were deemed to be based on proper factual analysis, with no perversity found in its decision. The High Court concluded that the matter was factual in nature and did not warrant a reference, ultimately affirming the dismissal of the application. en-us Thu, 17 Apr 2003 00:00:00 +0530 Thu, 06 Aug 2009 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11320 The Tribunal's decision to dismiss the applicant's application for reference to the High Court under section 256(2) of the Income-tax Act was upheld by the High Court. The Tribunal's findings were deemed to be based on proper factual analysis, with no perversity found in its decision. The High Court concluded that the matter was factual in nature and did not warrant a reference, ultimately affirming the dismissal of the application. Case-Laws Income Tax Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11320