https://www.taxtmi.com/caselaws?id=18510 Questions arising from relief granted by the CIT(A) on additions under section 40A(2), relief on additions under section 43B, and the direction not to charge interest under section 216 were treated as questions of law in an application under section 256(2) of the Income-tax Act, 1961. The HC held that these issues required reference because they involved legal questions, not merely factual disputes. Accordingly, questions 2, 3, and 4 were directed to be referred to the High Court, while question 1 was not referred. en-us Tue, 23 Jan 1996 00:00:00 +0530 Thu, 01 Oct 2009 13:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18510 Questions arising from relief granted by the CIT(A) on additions under section 40A(2), relief on additions under section 43B, and the direction not to charge interest under section 216 were treated as questions of law in an application under section 256(2) of the Income-tax Act, 1961. The HC held that these issues required reference because they involved legal questions, not merely factual disputes. Accordingly, questions 2, 3, and 4 were directed to be referred to the High Court, while question 1 was not referred. Case-Laws Income Tax Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18510