https://www.taxtmi.com/caselaws?id=39003 A reference cannot be answered where the Tribunal has not recorded a necessary finding on a foundational factual issue. Here, the absence of a finding on whether the trust's share of profits was distributed in accordance with the partnership deed meant the legal question on renewal of registration could not be properly determined on the existing material. The proper course was remand for the Tribunal to record the required factual finding and submit a better statement of the case, so the reference could then be answered on a complete basis. en-us Tue, 18 Jan 1972 00:00:00 +0530 Sat, 10 Apr 2010 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39003 A reference cannot be answered where the Tribunal has not recorded a necessary finding on a foundational factual issue. Here, the absence of a finding on whether the trust's share of profits was distributed in accordance with the partnership deed meant the legal question on renewal of registration could not be properly determined on the existing material. The proper course was remand for the Tribunal to record the required factual finding and submit a better statement of the case, so the reference could then be answered on a complete basis. Case-Laws Income Tax Tue, 18 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39003