https://www.taxtmi.com/caselaws?id=19644 A question of law arose on whether the Tribunal had material to delete the addition and accept the assessee's book results, justifying a reference under section 256(2) of the Income-tax Act, 1961. The opposing view treated the Tribunal's findings as factual and therefore not referable, but the Court found prima facie that the material before the Tribunal was insufficient to support acceptance of the books as reliable. On that basis, the proposed question was held to involve a question of law arising from the Tribunal's order, and a reference was directed on whether there was material justifying deletion of the addition. en-us Fri, 28 Jan 1994 00:00:00 +0530 Sat, 07 Nov 2009 16:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19644 A question of law arose on whether the Tribunal had material to delete the addition and accept the assessee's book results, justifying a reference under section 256(2) of the Income-tax Act, 1961. The opposing view treated the Tribunal's findings as factual and therefore not referable, but the Court found prima facie that the material before the Tribunal was insufficient to support acceptance of the books as reliable. On that basis, the proposed question was held to involve a question of law arising from the Tribunal's order, and a reference was directed on whether there was material justifying deletion of the addition. Case-Laws Income Tax Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19644