https://www.taxtmi.com/caselaws?id=23969 A reference under section 256(2) of the Income-tax Act could not be directed unless the proposed question of law arose out of the Tribunal's order. The Tribunal had dismissed the Department's appeal on the basis of a CBDT circular and had not construed section 36(1)(viii); the Department's proposed question attacked only that section's interpretation and did not challenge the circular-based reasoning. As the question did not arise from the Tribunal's order, the statutory precondition for reference was not met and the application was rejected. en-us Fri, 21 Feb 1986 00:00:00 +0530 Fri, 15 Jan 2010 15:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23969 A reference under section 256(2) of the Income-tax Act could not be directed unless the proposed question of law arose out of the Tribunal's order. The Tribunal had dismissed the Department's appeal on the basis of a CBDT circular and had not construed section 36(1)(viii); the Department's proposed question attacked only that section's interpretation and did not challenge the circular-based reasoning. As the question did not arise from the Tribunal's order, the statutory precondition for reference was not met and the application was rejected. Case-Laws Income Tax Fri, 21 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23969