https://www.taxtmi.com/caselaws?id=21764 The High Court treated as referable questions of law the Tribunal's finding that Shri Mukesh Kumar was a benamidar rather than a co-sharer under an unregistered agreement and his sworn statement. It also treated as referable the Tribunal's view that an investment was a loan while another amount was undisclosed income despite the agreement to purchase land. The court did not decide the merits of either controversy; it directed the Tribunal to draw up a statement of case and refer both questions for the High Court's opinion. en-us Mon, 22 Apr 1991 00:00:00 +0530 Sat, 28 Nov 2009 15:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21764 The High Court treated as referable questions of law the Tribunal's finding that Shri Mukesh Kumar was a benamidar rather than a co-sharer under an unregistered agreement and his sworn statement. It also treated as referable the Tribunal's view that an investment was a loan while another amount was undisclosed income despite the agreement to purchase land. The court did not decide the merits of either controversy; it directed the Tribunal to draw up a statement of case and refer both questions for the High Court's opinion. Case-Laws Income Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21764