https://www.taxtmi.com/caselaws?id=27351 Construction of the deed governing members' shares in house property raised a referable question of law because the issue turned substantially on the interpretation of the document's clauses and the application of section 26 of the Income-tax Act, 1961, even though the ascertainability of the shares involved factual inquiry. The court held that construction of a material document is a question of law, so the Tribunal's order gave rise to a reference under section 256(2). The second proposed question was not pressed separately because it was already covered by the first, and reference was confined accordingly. en-us Fri, 08 Jun 1984 00:00:00 +0530 Fri, 12 Feb 2010 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27351 Construction of the deed governing members' shares in house property raised a referable question of law because the issue turned substantially on the interpretation of the document's clauses and the application of section 26 of the Income-tax Act, 1961, even though the ascertainability of the shares involved factual inquiry. The court held that construction of a material document is a question of law, so the Tribunal's order gave rise to a reference under section 256(2). The second proposed question was not pressed separately because it was already covered by the first, and reference was confined accordingly. Case-Laws Income Tax Fri, 08 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27351