https://www.taxtmi.com/caselaws?id=23520 Under section 256(2) of the Income-tax Act, only referable questions of law can be sent to the High Court, so the Tribunal was required to state a case on the land-sale tax treatment as business income or capital gains because those questions were already treated as referable in a connected matter. By contrast, the challenge concerning undisclosed sources and chillies production figures depended on appreciation of facts and evidence, and no legal question arose. The reference application therefore succeeded only on the land-tax questions and was rejected on the factual questions. en-us Wed, 13 Dec 1989 00:00:00 +0530 Mon, 21 Dec 2009 15:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23520 Under section 256(2) of the Income-tax Act, only referable questions of law can be sent to the High Court, so the Tribunal was required to state a case on the land-sale tax treatment as business income or capital gains because those questions were already treated as referable in a connected matter. By contrast, the challenge concerning undisclosed sources and chillies production figures depended on appreciation of facts and evidence, and no legal question arose. The reference application therefore succeeded only on the land-tax questions and was rejected on the factual questions. Case-Laws Income Tax Wed, 13 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23520