https://www.taxtmi.com/caselaws?id=39295 Where the Tribunal's finding that a firm was genuine and entitled to registration rested on an overall appraisal of the partnership deed, a subsequent resolution, and surrounding business facts, no referable question of law arose. The High Court held that the dispute was confined to factual appreciation and the construction of documents within those facts, so disagreement with the Tribunal's view did not convert the matter into a legal issue. The applications for reference under section 256(2) of the Income-tax Act, 1961 were therefore rejected. en-us Wed, 16 Jul 1975 00:00:00 +0530 Thu, 15 Apr 2010 12:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39295 Where the Tribunal's finding that a firm was genuine and entitled to registration rested on an overall appraisal of the partnership deed, a subsequent resolution, and surrounding business facts, no referable question of law arose. The High Court held that the dispute was confined to factual appreciation and the construction of documents within those facts, so disagreement with the Tribunal's view did not convert the matter into a legal issue. The applications for reference under section 256(2) of the Income-tax Act, 1961 were therefore rejected. Case-Laws Income Tax Wed, 16 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39295