COMMISSIONER OF INCOME TAX Vs. H LINK

JUDGEMENT

(1.) THE CIT, Baroda moved the Income tax Appellate Tribunal (hereinafter referred to as "the Tribunal") for making reference under the provisions contained under the IT Act, 1961 (hereinafter referred to as "the Act"). The question of law referred are as under:

(2.) THE assessee, a foreign technician, was serving at the relevant time with Gujarat Narmada Valley Fertilisers Ltd. Broach. He was paid salary in foreign currency abroad and was allowed daily allowance, rent free accommodation during his stay in India. The assessee claimed that his entire income was exempt from tax. The ITO assessed the total income as Rs. 92,660. The AAC allowed the appeal partly following the decision of the Gujarat High Court in the case of CIT vs. S.G. Pgnatale (1980) 16 CTR (Guj) 337 : (1980) 124 ITR 391 (Guj) : TC 58R.486. The ITO preferred an appeal before the Tribunal. The Tribunal by its order, dt. 17th Feb., 1984, confirmed the order passed by the AAC and rejected the appeal. It is against this order, the CIT has filed the application before the Tribunal and the Tribunal has referred the above referred three questions.