https://www.taxtmi.com/caselaws?id=21349 Under the income-tax reference provisions, the Kerala High Court held that the questions proposed by the Revenue did arise as questions of law and were therefore referable to the High Court. The Tribunal was directed to state the case and transmit the questions for reference, as the legal character of the issues satisfied the threshold for a reference. en-us Tue, 29 Oct 1991 00:00:00 +0530 Sat, 21 Nov 2009 17:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21349 Under the income-tax reference provisions, the Kerala High Court held that the questions proposed by the Revenue did arise as questions of law and were therefore referable to the High Court. The Tribunal was directed to state the case and transmit the questions for reference, as the legal character of the issues satisfied the threshold for a reference. Case-Laws Income Tax Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21349