https://www.taxtmi.com/caselaws?id=35992 A reference under section 256(2) was refused because the Tribunal's conclusion on weighted deduction for commission paid to an export agent turned on appreciation of evidence and was therefore a finding of fact, not a question of law. The High Court held that no arguable legal issue was shown to require a stated case. It also declined to entertain the new contention that the commission should fall under sub-clause (iii), because that point had not been raised before the Tribunal and was not part of the proposed reference question. The application to direct a reference was dismissed. en-us Wed, 05 Sep 1979 00:00:00 +0530 Thu, 18 Mar 2010 17:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35992 A reference under section 256(2) was refused because the Tribunal's conclusion on weighted deduction for commission paid to an export agent turned on appreciation of evidence and was therefore a finding of fact, not a question of law. The High Court held that no arguable legal issue was shown to require a stated case. It also declined to entertain the new contention that the commission should fall under sub-clause (iii), because that point had not been raised before the Tribunal and was not part of the proposed reference question. The application to direct a reference was dismissed. Case-Laws Income Tax Wed, 05 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35992