https://www.taxtmi.com/caselaws?id=24383 The High Court upheld the Tribunal's decision to refuse the reference of questions, emphasizing that the issues raised were primarily factual in nature rather than legal. The Court concluded that there was insufficient material to sustain the additions made by the Inspecting Assistant Commissioner, supporting the Tribunal's deletion of these additions. The application for reference to the High Court was dismissed, affirming the Tribunal's decision based on factual determinations regarding the genuineness of the sales in question. en-us Thu, 29 Sep 1988 00:00:00 +0530 Tue, 19 Jan 2010 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24383 The High Court upheld the Tribunal's decision to refuse the reference of questions, emphasizing that the issues raised were primarily factual in nature rather than legal. The Court concluded that there was insufficient material to sustain the additions made by the Inspecting Assistant Commissioner, supporting the Tribunal's deletion of these additions. The application for reference to the High Court was dismissed, affirming the Tribunal's decision based on factual determinations regarding the genuineness of the sales in question. Case-Laws Income Tax Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24383