COMMISSIONER OF INCOME TAX Vs. MOSANOBU NAKAI

JUDGEMENT

(1.) THE Appellate Tribunal, Cochin Bench, has referred the following question to us for our decision:

(2.) THE assessee is one Sri. Mosanobu Nakai, the skipper of a fishing trawler, a specialist in the field of fishing by using deep-sea going trawlers, a Japanese, whose services have been obtained by the Blue Bay Fisheries who have been assessed for and on behalf of the said Nakai for the year 1966-67. Nakai was being paid reasonably high salary, Rs. 3,000 per month, with other facilities as well and it has been assumed in the proceedings before the income-tax authorities that the remuneration that he received during the entire accounting period relating to the assessment year fell for consideration of the question of the applicability of the Explanation to Section 10(6)(vii) of the Income-tax Act, 1961, for short, "the Act". We say so because the period relating to which the salary may fall under the section has not been dealt with by any of the authorities and we are not concerned with this question as this has not been referred to us. THE question, however, arises whether the said Nakai is a technician falling within the definition of that term in the Explanation to Section 10(6)(vii) of the Act. That definition is in these terms:

(3.) THE Tribunal dealt with the question thus in paragraphs 2, 3 and 4 of its order.