1986 (3) TMI 3 - SC - Income Tax

Tribunal came to the conclusion that the assessee has discharged the burden that lay on him, then it could not be said that such a conclusion was unreasonable or perverse or based on no evidence. If the conclusion is based on some evidence on which a conclusion could be arrived at, no question of law as such arises - it cannot be said that any question of law arose in these cases - High Court was, therefore, right in refusing to refer the questions sought for