https://www.taxtmi.com/caselaws?id=18303 Interpretation of "owner" under section 22 of the Income-tax Act was treated as a question of law because conflicting High Court views existed on the point. The Court held that the Revenue's proposed questions arose from the Tribunal's order and were suitable for reference under section 256(2). The reference request was therefore maintainable, and the Tribunal was directed to refer the two questions to the High Court for opinion. en-us Mon, 28 Aug 1995 00:00:00 +0530 Wed, 30 Sep 2009 11:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18303 Interpretation of "owner" under section 22 of the Income-tax Act was treated as a question of law because conflicting High Court views existed on the point. The Court held that the Revenue's proposed questions arose from the Tribunal's order and were suitable for reference under section 256(2). The reference request was therefore maintainable, and the Tribunal was directed to refer the two questions to the High Court for opinion. Case-Laws Income Tax Mon, 28 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18303