https://www.taxtmi.com/caselaws?id=26313 A question is referable under the reference jurisdiction only if it is a question of law arising out of the Tribunal's order with sufficient specificity. The question on weighted deduction under section 35B was treated as a legal issue arising from the appellate order and was directed to be referred. The question whether a non-speaking order is erroneous was held not to arise as a question of law from the Tribunal's order, so refusal to refer it was upheld. The question concerning the Commissioner's order under section 263 was considered too general to justify a reference, and refusal to refer it was also upheld. en-us Wed, 06 Aug 1986 00:00:00 +0530 Thu, 04 Feb 2010 11:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26313 A question is referable under the reference jurisdiction only if it is a question of law arising out of the Tribunal's order with sufficient specificity. The question on weighted deduction under section 35B was treated as a legal issue arising from the appellate order and was directed to be referred. The question whether a non-speaking order is erroneous was held not to arise as a question of law from the Tribunal's order, so refusal to refer it was upheld. The question concerning the Commissioner's order under section 263 was considered too general to justify a reference, and refusal to refer it was also upheld. Case-Laws Income Tax Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26313