https://www.taxtmi.com/caselaws?id=28382 A challenge to whether the Tribunal had any material to find that the business belonged to the assessee and that no genuine firm had come into existence was treated as a question of law. The High Court held that where the dispute concerns the existence of supporting material for the Tribunal's factual findings, the issue is referable under section 256(2) of the Income-tax Act, 1961. On that basis, the proposed questions were accepted as questions of law, and the Tribunal was directed to state the case and refer them to the High Court. en-us Mon, 29 Nov 1982 00:00:00 +0530 Mon, 22 Feb 2010 11:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28382 A challenge to whether the Tribunal had any material to find that the business belonged to the assessee and that no genuine firm had come into existence was treated as a question of law. The High Court held that where the dispute concerns the existence of supporting material for the Tribunal's factual findings, the issue is referable under section 256(2) of the Income-tax Act, 1961. On that basis, the proposed questions were accepted as questions of law, and the Tribunal was directed to state the case and refer them to the High Court. Case-Laws Income Tax Mon, 29 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28382