https://www.taxtmi.com/caselaws?id=21534 The Tribunal's estimates of professional income and household expenses were treated as pure findings of fact because they were based on appreciation of the material on record and the drawing of inferences from that evidence. The High Court held that a reference under section 256 of the Income-tax Act, 1961 was not maintainable where the application merely sought reconsideration of those factual determinations and did not raise any referable question of law. On that basis, the Tribunal was held correct in concluding that no question of law arose for reference, and the application under section 256(2) was rejected. en-us Mon, 05 Aug 1991 00:00:00 +0530 Wed, 25 Nov 2009 12:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21534 The Tribunal's estimates of professional income and household expenses were treated as pure findings of fact because they were based on appreciation of the material on record and the drawing of inferences from that evidence. The High Court held that a reference under section 256 of the Income-tax Act, 1961 was not maintainable where the application merely sought reconsideration of those factual determinations and did not raise any referable question of law. On that basis, the Tribunal was held correct in concluding that no question of law arose for reference, and the application under section 256(2) was rejected. Case-Laws Income Tax Mon, 05 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21534