https://www.taxtmi.com/caselaws?id=276155 A reference under section 66(2) of the Income-tax Act can be compelled only when a question of law emerges from the Tribunal's order. Where the only pressed objection concerned the manner of working out profits on commercial principles, the Tribunal treated it as an internal partnership matter that did not affect genuineness. A further contention based on debit of the partners' income-tax liabilities could not support a reference because it had not been argued before the Tribunal and did not arise from its order. On that reasoning, no referable question of law was shown and mandamus to compel reference was properly refused. en-us Thu, 15 Sep 1960 00:00:00 +0530 Wed, 31 Oct 2018 18:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276155 A reference under section 66(2) of the Income-tax Act can be compelled only when a question of law emerges from the Tribunal's order. Where the only pressed objection concerned the manner of working out profits on commercial principles, the Tribunal treated it as an internal partnership matter that did not affect genuineness. A further contention based on debit of the partners' income-tax liabilities could not support a reference because it had not been argued before the Tribunal and did not arise from its order. On that reasoning, no referable question of law was shown and mandamus to compel reference was properly refused. Case-Laws Income Tax Thu, 15 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276155