https://www.taxtmi.com/caselaws?id=18391 The High Court upheld the Tribunal's decision to not refer questions of law arising from an income estimation dispute under the Income-tax Act, 1961. The Court found the Tribunal's factual assessment conclusive and justified, emphasizing that the findings did not give rise to legal questions. The application was dismissed, with each party bearing their own costs. The judgment underscored the importance of accepting adverse rulings and exploring all options before making a final decision. en-us Mon, 12 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 16:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18391 The High Court upheld the Tribunal's decision to not refer questions of law arising from an income estimation dispute under the Income-tax Act, 1961. The Court found the Tribunal's factual assessment conclusive and justified, emphasizing that the findings did not give rise to legal questions. The application was dismissed, with each party bearing their own costs. The judgment underscored the importance of accepting adverse rulings and exploring all options before making a final decision. Case-Laws Income Tax Mon, 12 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18391