https://www.taxtmi.com/caselaws?id=20010 The court dismissed the Revenue's petition seeking a direction to the Income-tax Appellate Tribunal to refer legal questions to the High Court. The Tribunal's decisions were based on factual inquiries, not legal issues, regarding the registration of partnership firms under the Income-tax Act, 1961. The court emphasized the necessity of factual evidence to determine if unlisted partners were involved in handling liquor, rejecting the Revenue's arguments based on presumptions. The importance of factual determinations in establishing eligibility for registration was underscored, leading to the dismissal of the petition. en-us Thu, 29 Apr 1993 00:00:00 +0530 Wed, 11 Nov 2009 11:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20010 The court dismissed the Revenue's petition seeking a direction to the Income-tax Appellate Tribunal to refer legal questions to the High Court. The Tribunal's decisions were based on factual inquiries, not legal issues, regarding the registration of partnership firms under the Income-tax Act, 1961. The court emphasized the necessity of factual evidence to determine if unlisted partners were involved in handling liquor, rejecting the Revenue's arguments based on presumptions. The importance of factual determinations in establishing eligibility for registration was underscored, leading to the dismissal of the petition. Case-Laws Income Tax Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20010