https://www.taxtmi.com/caselaws?id=17950 The High Court upheld the decision of the Income-tax Appellate Tribunal to not refer questions of law to the High Court under section 256(2) of the Income-tax Act, 1961. The Tribunal had refused to refer questions regarding the deletion of additions made on account of low household expenses and understatement of marriage expenses for the assessment year 1985-86, stating that the matter was based on factual considerations and no question of law arose. The High Court affirmed this decision, dismissing the application and supporting the Tribunal's analysis that the Revenue's questions were factual and did not raise legal issues. en-us Fri, 03 May 1996 00:00:00 +0530 Fri, 25 Sep 2009 17:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17950 The High Court upheld the decision of the Income-tax Appellate Tribunal to not refer questions of law to the High Court under section 256(2) of the Income-tax Act, 1961. The Tribunal had refused to refer questions regarding the deletion of additions made on account of low household expenses and understatement of marriage expenses for the assessment year 1985-86, stating that the matter was based on factual considerations and no question of law arose. The High Court affirmed this decision, dismissing the application and supporting the Tribunal's analysis that the Revenue's questions were factual and did not raise legal issues. Case-Laws Income Tax Fri, 03 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17950