https://www.taxtmi.com/caselaws?id=39681 Valuation of a deceased partner's share of goodwill may raise a referable question of law where the dispute concerns the legal basis of adopting two years' or three years' purchase of super profits, rather than a pure finding of fact. By contrast, a question not raised before the Tribunal, and not considered in its order, cannot be introduced later as arising from that order; the same restriction applied to the proposed challenge on inclusion of the amount and the section 10 contention. In reference proceedings, the question must arise from the Tribunal's order or have been properly raised before it. en-us Wed, 31 Oct 1973 00:00:00 +0530 Mon, 19 Apr 2010 16:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39681 Valuation of a deceased partner's share of goodwill may raise a referable question of law where the dispute concerns the legal basis of adopting two years' or three years' purchase of super profits, rather than a pure finding of fact. By contrast, a question not raised before the Tribunal, and not considered in its order, cannot be introduced later as arising from that order; the same restriction applied to the proposed challenge on inclusion of the amount and the section 10 contention. In reference proceedings, the question must arise from the Tribunal's order or have been properly raised before it. Case-Laws Income Tax Wed, 31 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39681