https://www.taxtmi.com/caselaws?id=19531 The High Court declined to direct a reference under section 256(1) of the Income-tax Act, 1961 because the Tribunal's findings on the additions and the alleged breach of section 40A(3) were purely factual. Since no referable question of law emerged from those factual determinations, the petition was held not maintainable on merits and was dismissed. The principle applied is that a reference under section 256(1) is not warranted where the Tribunal's decision turns on findings of fact rather than on an arguable question of law. en-us Thu, 21 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 17:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19531 The High Court declined to direct a reference under section 256(1) of the Income-tax Act, 1961 because the Tribunal's findings on the additions and the alleged breach of section 40A(3) were purely factual. Since no referable question of law emerged from those factual determinations, the petition was held not maintainable on merits and was dismissed. The principle applied is that a reference under section 256(1) is not warranted where the Tribunal's decision turns on findings of fact rather than on an arguable question of law. Case-Laws Income Tax Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19531