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1995 (3) TMI 54

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..... o refer the following questions of law, said to arise out of the order of the Tribunal for the opinion of this court, under section 256(2) of the Income-tax Act, 1961 : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law and had valid materials to hold, that the assessee had received only a sum of Rs. 7.5 lakhs for the sale of the .....

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..... of feature film and in so far as question No. 2 is concerned, it relates to a letter written by one Panchu Arunachalam of Gayathri Combines to one Shanmugham. In so far as question No. 3 is concerned, it relates to the factum of receipt of Rs. 15 lakhs towards sale price. All these questions are based upon the findings given on an appraisal of facts arising in this case. Therefore, no question of .....

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