MAHENDRA RAJ Vs. JOINT SECRETARY GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE petitioner is aggrieved with the order dt. 28th Jan., 1978, passed by the respondent, whereby his representation dt. 26th Sept., 1977, was rejected. The petitioner had claimed the entitlement of deduction under S. 80RRA of the IT Act, which provision had been incorporated therein by the Finance (No. 2) Act, 1977 w.e.f. 1st April, 1978. His representation was rejected for the reason that the petitioner was "working as an independent contractor acting as consultant, rather than an employee, as envisaged in S. 80RRA of the Act." This was the stand of the respondents in their letter dt. 27th March, 1976, and it was reiterated in the impugned order dt. 28th Jan., 1978.

(2.) THE relevant portion of the said section reads as follows; the underlining (italicised in print) has been added for emphasis:

(3.) THE facts of the case are not in dispute, and can be conveniently gathered from the following paragraph of the counter affidavit :