COMMISSIONER OF INCOME TAX Vs. G B SHUTTELWORTH

JUDGEMENT

(1.) A very short question involving a small sum of money is covered by the question referred to us by the Tribunal, Cochin Bench, reading as follows :

(2.) THE year of assessment was 1969 70 and the assessee was one Mr. G.B. Shuttleworth. He proceeded on home leave to the U.K. on June 1, 1969, and returned to India on October 3, 1969. His son, who was in the U.K., came to India on July 20, 1968, and returned from India to the U.K. on September 16, 1968. The assessee received a sum of Rs. 3,050 from his employer which was the passage money for the trip for his son from the U.K. to India and from India to the U. K. The assessee claimed one half of that amount, Rs. 1,525 as not includible in his income in view of S. 10 (6)(i) of the IT Act, 1961, for short, "the Act". This claim was rejected by the ITO. Bat the assessee succeeded in his appeal before the AAC and in further appeal before the Tribunal by the Department, the decision of the AAC has been upheld.

(3.) ADMITTEDLY , the Central Government has not prescribed any conditions as envisaged by S. 10(6)