https://www.taxtmi.com/caselaws?id=26280 Questions already granted relief by the Tribunal did not survive for reference, so no further consideration was required on those points. The Tribunal's finding that the alleged depositors lacked the means to make the deposits was based on evidence, including cross-examination and the statements read as a whole; assessment of credibility and the inferences drawn were factual matters, not questions of law. As the finding was supported by intrinsic evidence and not shown to be perverse, no referable question of law arose and no direction for reference under section 256(2) was warranted. en-us Tue, 12 Aug 1986 00:00:00 +0530 Wed, 03 Feb 2010 18:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26280 Questions already granted relief by the Tribunal did not survive for reference, so no further consideration was required on those points. The Tribunal's finding that the alleged depositors lacked the means to make the deposits was based on evidence, including cross-examination and the statements read as a whole; assessment of credibility and the inferences drawn were factual matters, not questions of law. As the finding was supported by intrinsic evidence and not shown to be perverse, no referable question of law arose and no direction for reference under section 256(2) was warranted. Case-Laws Income Tax Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26280