https://www.taxtmi.com/caselaws?id=23711 No further reference was justified where the questions proposed were already comprehensively covered by the Tribunal's earlier reference on the same assessment year and identical controversy. The court held that duplicate reference questions do not arise when the earlier formulation is wide enough to cover all aspects. The valuation of ornaments was also held to be purely factual, because the authorities had assessed the valuers' reports and recorded findings in favour of the assessee, which the Tribunal affirmed. As the dispute turned on appreciation of evidence rather than a legal principle, no referable question of law arose and all reference applications were declined. en-us Mon, 01 Jan 1990 00:00:00 +0530 Wed, 23 Dec 2009 16:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23711 No further reference was justified where the questions proposed were already comprehensively covered by the Tribunal's earlier reference on the same assessment year and identical controversy. The court held that duplicate reference questions do not arise when the earlier formulation is wide enough to cover all aspects. The valuation of ornaments was also held to be purely factual, because the authorities had assessed the valuers' reports and recorded findings in favour of the assessee, which the Tribunal affirmed. As the dispute turned on appreciation of evidence rather than a legal principle, no referable question of law arose and all reference applications were declined. Case-Laws Wealth-tax Mon, 01 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23711