https://www.taxtmi.com/caselaws?id=49404 A Tribunal's finding of fact may still raise a question of law under section 66 where it is based on a single circumstance and ignores other material facts bearing on the issue. The High Court's reference jurisdiction is confined to questions of law, but a legal misdirection arises if the Tribunal reaches its conclusion on incomplete consideration of the evidence. The Supreme Court held that the Tribunal had misdirected itself in law, that the High Court should not have refused to call for a statement of the case, and that the matter should be decided according to law. en-us Mon, 18 Nov 1963 00:00:00 +0530 Mon, 25 Aug 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49404 A Tribunal's finding of fact may still raise a question of law under section 66 where it is based on a single circumstance and ignores other material facts bearing on the issue. The High Court's reference jurisdiction is confined to questions of law, but a legal misdirection arises if the Tribunal reaches its conclusion on incomplete consideration of the evidence. The Supreme Court held that the Tribunal had misdirected itself in law, that the High Court should not have refused to call for a statement of the case, and that the matter should be decided according to law. Case-Laws Income Tax Mon, 18 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49404