https://www.taxtmi.com/caselaws?id=18936 No referable question of law arises under section 256(2) where the proposed questions rest entirely on the Tribunal's appreciation of evidence and factual conclusions. The dispute concerned the consideration received on sale of a film and the evidentiary value of correspondence relied upon; those matters did not require interpretation of an independent legal principle. Where the suggested reference is founded only on factual findings and does not disclose a legal issue arising from the order, the reference jurisdiction is not attracted. The petition for reference was dismissed. en-us Tue, 28 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 18:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18936 No referable question of law arises under section 256(2) where the proposed questions rest entirely on the Tribunal's appreciation of evidence and factual conclusions. The dispute concerned the consideration received on sale of a film and the evidentiary value of correspondence relied upon; those matters did not require interpretation of an independent legal principle. Where the suggested reference is founded only on factual findings and does not disclose a legal issue arising from the order, the reference jurisdiction is not attracted. The petition for reference was dismissed. Case-Laws Income Tax Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18936