COMMISSIONER OF INCOME TAX Vs. S B RAJ

JUDGEMENT

(1.) IN pursuance of the order of this court dated February 23, 1981, in T.C.P. Nos. 282 and 283 of 1980, the Tribunal referred the following question for the opinion of this court under section 256(2) of the INcome-tax Act, 1961 :

(2.) THE point for consideration is when the assessee earned pension in Malaysia and received the same in India, whether such pension amount is includible in the total income of the assessee ?