https://www.taxtmi.com/caselaws?id=25507 An application under section 256(2) of the Income-tax Act, 1961 was found unsustainable because the Tribunal's conclusion rested on unchallenged factual findings that the assessee's liability to pay interest in the relevant assessment year was genuine and that the claim was settled in that year. Where the Revenue did not dispute those factual determinations, no referable question of law arose from the Tribunal's order, and reference was not warranted. en-us Fri, 06 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 11:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25507 An application under section 256(2) of the Income-tax Act, 1961 was found unsustainable because the Tribunal's conclusion rested on unchallenged factual findings that the assessee's liability to pay interest in the relevant assessment year was genuine and that the claim was settled in that year. Where the Revenue did not dispute those factual determinations, no referable question of law arose from the Tribunal's order, and reference was not warranted. Case-Laws Income Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25507