https://www.taxtmi.com/caselaws?id=19143 The Delhi HC held that a Revenue question framed under section 256(2) of the Income-tax Act was, in substance, a question of fact because it depended on the Tribunal's appreciation of evidence and findings on disputed additions. As no referable question of law arose, the statutory condition for directing a reference to the High Court was not met, and the reference petition was dismissed. en-us Tue, 25 Apr 1995 00:00:00 +0530 Wed, 04 Nov 2009 12:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19143 The Delhi HC held that a Revenue question framed under section 256(2) of the Income-tax Act was, in substance, a question of fact because it depended on the Tribunal's appreciation of evidence and findings on disputed additions. As no referable question of law arose, the statutory condition for directing a reference to the High Court was not met, and the reference petition was dismissed. Case-Laws Income Tax Tue, 25 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19143