COMMISSIONER OF INCOME TAX Vs. S R PATTON

JUDGEMENT

(1.) The basic question in this case is:

(2.) This is a pure question of fact. The finding of the tribunal has not been challenged on the ground of perversity. The finding will have to be taken as correct. Therefore, the answer to this question must be in the affirmative and in favour of the assessee.

(3.) In view of our answer to Question I, the other questions raised in this case need not be answered.