https://www.taxtmi.com/caselaws?id=26991 Refusal to register a firm under sections 184 and 185 of the Income-tax Act, 1961, was treated as raising a question of law where the Tribunal had first made factual findings and then inferred that the partnership was non-genuine. The High Court held that, even though the underlying findings were factual, the legal consequence of those findings for the right to registration and the propriety of drawing a non-genuineness inference could justify a reference under section 256(2). The reference was therefore considered maintainable, and the Tribunal was directed to state the case. en-us Fri, 21 Sep 1984 00:00:00 +0530 Wed, 10 Feb 2010 10:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26991 Refusal to register a firm under sections 184 and 185 of the Income-tax Act, 1961, was treated as raising a question of law where the Tribunal had first made factual findings and then inferred that the partnership was non-genuine. The High Court held that, even though the underlying findings were factual, the legal consequence of those findings for the right to registration and the propriety of drawing a non-genuineness inference could justify a reference under section 256(2). The reference was therefore considered maintainable, and the Tribunal was directed to state the case. Case-Laws Income Tax Fri, 21 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26991