https://www.taxtmi.com/caselaws?id=15028 No referable question of law arose under section 256(2) because the Tribunal's conclusions turned on pure findings of fact. The allowance of house tax was found to have been made after due application of mind, and interest on the compulsory deposit account had already been taxed on receipt basis. On the jewellery issue, there was no material to show that the investment was made in the relevant previous year, so no basis existed to treat the assessment as prejudicial to the Revenue. The request for reference was rejected. en-us Mon, 29 Nov 1999 00:00:00 +0530 Mon, 27 Jul 2009 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15028 No referable question of law arose under section 256(2) because the Tribunal's conclusions turned on pure findings of fact. The allowance of house tax was found to have been made after due application of mind, and interest on the compulsory deposit account had already been taxed on receipt basis. On the jewellery issue, there was no material to show that the investment was made in the relevant previous year, so no basis existed to treat the assessment as prejudicial to the Revenue. The request for reference was rejected. Case-Laws Income Tax Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15028