https://www.taxtmi.com/caselaws?id=16130 The High Court held that it could only address questions referred by the Tribunal and not introduce new ones based on case details. The Court emphasized the need for questions to be raised through the reference process. As the question referred was purely factual, the Court declined to answer it, disposing of the case without costs. The judgment underscored procedural requirements for raising and addressing legal questions in tax matters, stressing adherence to the reference process. en-us Fri, 23 Oct 1998 00:00:00 +0530 Tue, 01 Sep 2009 13:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16130 The High Court held that it could only address questions referred by the Tribunal and not introduce new ones based on case details. The Court emphasized the need for questions to be raised through the reference process. As the question referred was purely factual, the Court declined to answer it, disposing of the case without costs. The judgment underscored procedural requirements for raising and addressing legal questions in tax matters, stressing adherence to the reference process. Case-Laws Income Tax Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16130