https://www.taxtmi.com/caselaws?id=12908 Where the Tribunal determined taxability by construing the will and the inherited rights on the facts, and held that the income attributable to the daughters was received by the assessee only in a representative capacity, no independent question of law arose under section 256(2) of the Income-tax Act, 1961. The Court treated the Revenue's proposed reference as turning on the Tribunal's factual finding rather than on any separate legal controversy, and therefore upheld rejection of the reference applications. The assessee's assessment position remained undisturbed because the testamentary arrangement was resolved as a matter of fact, not law. en-us Thu, 24 May 2001 00:00:00 +0530 Fri, 22 May 2009 18:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12908 Where the Tribunal determined taxability by construing the will and the inherited rights on the facts, and held that the income attributable to the daughters was received by the assessee only in a representative capacity, no independent question of law arose under section 256(2) of the Income-tax Act, 1961. The Court treated the Revenue's proposed reference as turning on the Tribunal's factual finding rather than on any separate legal controversy, and therefore upheld rejection of the reference applications. The assessee's assessment position remained undisturbed because the testamentary arrangement was resolved as a matter of fact, not law. Case-Laws Income Tax Thu, 24 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12908