https://www.taxtmi.com/caselaws?id=19083 In reference proceedings, only a question of law arising from the Tribunal's order is referable; a pure finding of fact, or a question not arising from the order, cannot be compelled for reference. The Delhi HC held that the proposed issue on annual letting value disclosed a legal controversy and could be recast in proper form, so it was directed to be referred. The proposed issue based on application of an earlier year's decision was rejected because it did not strictly arise from the Tribunal's order. The issue on loss from sale of shares and allowance of long-term capital loss was also declined as it turned on appreciation of evidence and a factual finding. en-us Tue, 04 Apr 1995 00:00:00 +0530 Tue, 03 Nov 2009 18:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19083 In reference proceedings, only a question of law arising from the Tribunal's order is referable; a pure finding of fact, or a question not arising from the order, cannot be compelled for reference. The Delhi HC held that the proposed issue on annual letting value disclosed a legal controversy and could be recast in proper form, so it was directed to be referred. The proposed issue based on application of an earlier year's decision was rejected because it did not strictly arise from the Tribunal's order. The issue on loss from sale of shares and allowance of long-term capital loss was also declined as it turned on appreciation of evidence and a factual finding. Case-Laws Income Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19083