1997 (8) TMI 27 - HC - Income Tax

Summary

The Revenue's application under section 256(2) of the Income-tax Act, 1961 was dismissed by the High Court of Rajasthan. The court found no merit in the application as the Tribunal's findings were deemed to be purely factual and not raising any legal questions. The Tribunal's decision to not refer the questions of law to the court was upheld.