COMMISSIONER OF INCOME TAX Vs. ANDRE PERRIAN

JUDGEMENT

(1.) The present income-tax reference is at the instance of the Department under Section 256(1) of the IT Act, 1961, hereinafter referred to as 'the Act' against the order of the Tribunal, dt. 14th Nov., 1983 for the asst. yrs. 1977-78 and 1978-79.

(2.) The following substantial questions of law have been referred for the opinion of this Court :

(3.) Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the AAC who held that the living allowance was taxable under the head of other sources ?"