MEENAKSHI MILLS, MADURAI vs THE COMMISSIONER OF INCOME-TAX,MADRAS.

The Supreme Court held that under Section 66(1) of the Indian Income Tax Act, a finding of fact, even if inferred from other facts, is not a question of law that can be referred to the High Court unless it involves a mixed question of law and fact. The Court clarified that only specific matters, such as the construction of statutes or documents, or findings unsupported by evidence, qualify as questions of law. The judgment emphasized that misappreciation of evidence does not equate to a lack of evidence, and the Tribunal's conclusions cannot be challenged unless the evidence is shown to be irrelevant or inadmissible.