https://www.taxtmi.com/caselaws?id=24954 The High Court reiterated that certification for appeal is unavailable where the Tribunal's finding is supported by sufficient evidence and no debatable question of law arises. On the facts, the Tribunal had held that the foreign technician remained an employee of the foreign company and not of the West Bengal State Electricity Board, and that finding was supported by the record. As the matter turned on appreciation of evidence rather than a substantial legal issue, appellate interference was not warranted and the request for a certificate to appeal was rejected. en-us Tue, 02 Jun 1987 00:00:00 +0530 Sat, 23 Jan 2010 13:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24954 The High Court reiterated that certification for appeal is unavailable where the Tribunal's finding is supported by sufficient evidence and no debatable question of law arises. On the facts, the Tribunal had held that the foreign technician remained an employee of the foreign company and not of the West Bengal State Electricity Board, and that finding was supported by the record. As the matter turned on appreciation of evidence rather than a substantial legal issue, appellate interference was not warranted and the request for a certificate to appeal was rejected. Case-Laws Income Tax Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24954