ADDL COMMISSIONER OF INCOME TAX Vs. WILLIAM LAND

JUDGEMENT

(1.) THE assessee, an individual, was employed as General Manager by Oberoi Intercontinental Hotel during the relevant years. THE assessment years with which we are concerned are 1965-66, 1966- 67 and 1967-68, the corresponding previous years ending on 31st March, 1965, 31st March, 1966 and 31st March, 1967 respectively.

(2.) THE assessee claimed that his salary was exempt form tax under s. 10 (6) (vii)