https://www.taxtmi.com/caselaws?id=12443 Where the Tribunal's conclusions rest on appreciation of evidence and pure findings of fact, no referable question of law arises under section 256(2) of the Income-tax Act, 1961. The disallowance of job charges paid to the assessee's son was sustained on evidence that he was a qualified engineer working with the assessee, so the deduction issue remained factual. The depreciation claim on machinery purchased on 31 March 1988 was also upheld because the record showed purchase, installation, commissioning, and use on the same day. The reference petition therefore failed, with both issues decided in favour of the assessee on factual grounds. en-us Tue, 24 Jul 2001 00:00:00 +0530 Thu, 25 Feb 2010 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12443 Where the Tribunal's conclusions rest on appreciation of evidence and pure findings of fact, no referable question of law arises under section 256(2) of the Income-tax Act, 1961. The disallowance of job charges paid to the assessee's son was sustained on evidence that he was a qualified engineer working with the assessee, so the deduction issue remained factual. The depreciation claim on machinery purchased on 31 March 1988 was also upheld because the record showed purchase, installation, commissioning, and use on the same day. The reference petition therefore failed, with both issues decided in favour of the assessee on factual grounds. Case-Laws Income Tax Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12443