https://www.taxtmi.com/caselaws?id=21639 The High Court of Kerala dismissed a petition seeking referral of questions of law to the court by the Income-tax Appellate Tribunal. The court found the attempt to add additional questions impermissible and dismissed the petition on this ground. The case involved an assessee claiming business loss against capital gains but failing to provide evidence to support the claim during assessment proceedings. The court concluded that no referable question of law arose as the assessee did not establish the necessary facts to support the claim, ultimately dismissing the petition. en-us Thu, 12 Sep 1991 00:00:00 +0530 Thu, 26 Nov 2009 12:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21639 The High Court of Kerala dismissed a petition seeking referral of questions of law to the court by the Income-tax Appellate Tribunal. The court found the attempt to add additional questions impermissible and dismissed the petition on this ground. The case involved an assessee claiming business loss against capital gains but failing to provide evidence to support the claim during assessment proceedings. The court concluded that no referable question of law arose as the assessee did not establish the necessary facts to support the claim, ultimately dismissing the petition. Case-Laws Income Tax Thu, 12 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21639