https://www.taxtmi.com/caselaws?id=18506 A finding that creditor entries were bogus and that the assessee had not earned income from arranging hawala entries was treated as a question of fact based on appreciation of evidence. Because that factual conclusion was neither shown to be perverse nor legally infirm, it did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961. The application seeking a reference therefore failed and was summarily rejected. en-us Thu, 11 Jan 1996 00:00:00 +0530 Wed, 15 Apr 2015 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18506 A finding that creditor entries were bogus and that the assessee had not earned income from arranging hawala entries was treated as a question of fact based on appreciation of evidence. Because that factual conclusion was neither shown to be perverse nor legally infirm, it did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961. The application seeking a reference therefore failed and was summarily rejected. Case-Laws Income Tax Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18506